MASTER 
NEGATIVE 

NO.  94-821 01 -8 


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Author: 

Tanners  council  of  the 
United  States  of  America 

Title: 

Uniform  cost  accounting 
system  for  the  calf ,  kip... 

Place: 

New  York 

Date: 

[1 922] 


^^'^^101-9, 


MASTER    NEGATIVE   # 


COLUMBIA  UNIVERSITY  LIBRARIES 
PRESERVATION  DIVISION 

BIBLIOGRAPHIC  MICROFORM  TARGET 


ORIGINAL  MATERIAL  AS  FILMED  -    EXISTING  BIBLIOGRAPHIC  RECORD 


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A  BUSINESS 

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Tanners*  council  of  the  United  States  of  America. 

Uniform  cost  accounting  system  for  the  calf,  kip  and 
side  upper;  glove;  bag  and  strap;  and  patent  leather 
divisions  of  the  tanning  industry,  prepared  and  written 
by  Roland  H.  Zinn,  chi(if.  Cost  accounting  bureau,  Tan- 
ners' council.    New  York,  N.  Y.,  Tanners'  council,  '=1922. 

9  p.  1.,  253  p.,  1  1.  incl.  tables  (part  fold.)     forms  (part  fold.)     28^"". 


1.  Leather  industry  and  trade— Accounting.        i^Zinn,  Roland  H. 

Library  of  Congress  ) 

Copyright    A  681199 


HFS686.T3T3 

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CA  22-563  Unrcv'd 


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Uniform  Cost  Accounting 

System 


for  the 


Calf,  Kip  and  Side  Upper;  Glove;  Bag  and 
Strap;  and  Patent  Leather  Divisions 


of  the 


Tanning  Industry 


Prepared  and  Written  by 

Roland  H.  Zinn 

Chief,  Cost  Accounting  Bureau 
Tanners'  Council 


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LIBRARY 


School  of  Business 


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LIBRARY 
SCHOOL  OF  BUSINESS 

Uniform  Cost  Accounting 

System 

for  the 

Calf,  Kip  and  Side  Upper;  Glove;  Bag  and 
Strap;  and  Patent  Leather  Divisions 

of  the 

Tanning  Industry 


# 


Prepared  and  Written  by 

Roland  H.  Zinn 

Chief,  Cost  Accounting  Bureau 
Tanners'  Council 


Copyrighted  1922 
By 

Tanners'  Council 

41  Park  Row 
New  York,  N.  Y. 


"so 

C7- 


no 

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FOREWORD 


The  passage  of  the  income  tax  and  subsequent  revenue  bills,  and  requests 
for  information  from  various  governmental  departments,  during  and  since 
the  war,  made  it  necessary  for  all  manufacturers  to  carefully  develop  their 
cost  systems.  Investigation  has  proven  that  tanners  do  not  consider  many  of 
the  items  properly  in  making  up  a  sound  manufacturing  cost,  and  occasional- 
ly some  items  are  not  included  at  all. 

For  the  past  year  the  accountants  of  the  Calf,  Kip,  Side  Upper,  Glove, 
Bag,  Strap,  and  Patent  Leather  Divisions  have  been  meeting  under  the 
Chairmanship  of  Mr.  Roland  H.  Zinn,  Chief,  Cost  Accounting  Bureau,  Tan- 
ners' Council,  the  eastern  section  in  Boston  and  the  vi^estern  in  Chicago. 
These  meetings  have  been  vi^ell  attended  and  much  interest  has  been  shov^n, 
it  being  self-evident  that  a  uniform  method  of  cost  finding  would  be  a  bene- 
fit to  the  trade  as  a  whole. 

The  results  as  outlined  within  this  book  were  written  and  compiled  by 
Mr.  Zinn,  and  prepared  for  submission  to  the  Upper  Leather  Group  at  its 
annual  meeting  on  October  20,  1921. 

A  resolution  was  passed,  recommending  that  the  same  be  printed  and 
distributed  in  the  industry,  as  the  officially  recognized  cost  finding  system 

for  these  divisions. 

i 

Before  printing,  however,  the  detailed  outline  was  placed  before  a  meet- 
ing of  accountants  called  by  Mr.  Zinn,  representing  both  the  eastern  and 
western  divisions  of  these  groups,  where  the  same  was  heartily  approved 
in  every  way. 

It  is  therefore  believed  that  a  careful  study  of  it  should  be  made,  and 
that  it  will  be  apparent  to  all  that  ITS  SIMPLICITY  WILL  COMMEND 
ITSELF  TO  THE  SMALL  TANNER,  WHILE  ITS  ELASTICITY  IN 
OBTAINING  THE  NECESSARY  DETAILS  WILL  COVER  THE 
NEEDS  OF  THE  LARGEST  TANNER. 

It  is  recommended  and  hoped  that  it  will  be  installed  by  all. 


PARTICIPANTS  IN  COST  MEETINGS 


Corporations  and  their  representatives  who  have  at  one  time  or  another 
participated  in  various  meetings  of  accountants  held  by  the  Tanners'  Council, 
when  the  principles  herein  outlined  were  discussed  and  approved: 


Acme  Tanning  Co. 
S.  L.  Agoos  Tanning  Co. 
Algonquin  Leather  Co. 
American  Glove  Co. 
American  Hide  &  Leather  Co. 

Armour  Leather  Co- 

Ayer  Tanning  Co. 
Ballard  Japanning  Co. 

J.  S.  Barnet  &  Sons,  Inc. 

Beggs  &  Cobb,  Inc. 
Besse,  Osborn  &  Odell,  Inc. 
Bristol  Patent  Leather  Co. 
W.  J.  Budgell  &  Sons 

W.  D.  Byron  &  Sons,  Inc. 

Chicago  Tanning  Co. 

Creese  &  Cook  Co. 
Crow  Blacking  Co. 
J.  G.  Curtis  Leather  Co. 
Eagle-Ottawa  Lealher  Co. 

B.  D.  Eisendrath  Tanning  Co. 

Green  &  Hickey  Leather  Co. 

J.  Greenebaum  Tanning  Co. 

Griess-Pfleger  Tanning  Co. 

Gutmann  &  Co. 

H.  Hahn  &  Stumpf 

Helburn,  Thompson  Co. 


Mr.  V.  Helmholz 

Mr.  F.  B.  Plunkett 

Mr.  H.  M.  Lyman 

Mr.  Edward  Regal 

Mr.  A.  S.  Downing 

Mr.  C  B.  Eldridge 
•  Mr.  J.  G.  Williams,  Jr. 

Mr.  G.  A.  Butts 

Mr.  E.  A.  F.  Gore 

Mrs.  M.  H.  Ballard 
I  Mr.  G.  I.  Tofias 
(Miss  L.  M.  Johnson 

Mr.  J.  J.  Hennessey 

Mr.  F.*H.  Reed 

Mr.  C.  O.  Adams 

Mr.  R.  S.  Roberts 
(Mr.  O.  L.  Beachley 
(Mr.  J.  A.  Garrett 
JMr.  J.  A.  Colberg 
(Mr.  F.  S.  B.  Cheesman  Chicago,  111. 

Mr.  F.  L.  Winslow  Boston  Mass. 

Mr.  Geo.  P.  Capen  Canton  Jet.,  Mass. 

Mr.  G.  W.  Olmsted  Ludlow,  Pa. 

Mr.  L.  H.  Partridge  Chicago,  111. 

Mr.  Harry  V.  Meisner 

Mr.  J.  A.  Hanson  Racine,  Wis. 

Mr.  B.  M.  Gertenbach 

Mr.  F.  W.  U.  Albrecht,  Shrewsbury,  Mass. 
fMr.  J.  Hass 

L.  A.  Simon  Chicago,  111. 

Sidney  J.  Greenebaum 


Cudahy,  Wis. 

Boston,  Mass. 

Boston,  Mass. 

Chicago,  III. 

New  York,  N.  Y. 

Chicago,  111. 

Boston  Mass. 

Woburn,  Mass. 

Boston  Mass. 
Boston,  Mass. 

Boston,  Mass. 

Boston,  Mass. 

Boston,  Mass. 

Peabody,  Mass. 

Williamsport,  Md. 


Mr. 
Mr. 

Mr. 

Mr. 

Mr. 

JMr. 
(Mr. 


Samuel  Smickler 

J.  T.  Jeffrey 

J.  J.  Steines 

R.  B.  Batchelder 
H.  S.  Knight 


Cincinnati,  Ohio. 

Chicago,  111. 

Harrison,  N.  J. 

Salem,  Mass. 


Hirth-Krause  Co. 
I.  Horween  &  Co. 


A.  C.  Lawrence  Leather  Co. 


Huch  Leather  Co. 
Chas.  H.  Kemper  Co. 

W.  H.  McElwain  Co, 

E.  C.  Mills  Leather  Co. 
C.  Moench  Sons  Co. 
Monarch  Leather  Co. 

National  Calfskin  Co. 
Northwestern  Leather  Co. 

Ohio  Leather  Co. 

C.  P.  Osborne  Co. 

F.  C.  Parker  &  Son,  Inc. 
Chas.  Perlman  Co. 

Pfister  &  Vogel  Leather  Co. 
C.  B.  Rathbun  Co. 

Roden  Leather  Co. 

Fred  Rueping  Leather  Co. 

Sawyer  Tanning  Co. 

Schoellkopf  &  Co. 

Scholz  Tanning  Co. 

H.  S.  &  M.  W.  Snyder,  Inc. 
The  L.  B,  Southwick  Co. 


J  Mr.  V.  W.  Krause 
^Mr.  V.  A.  DePuy 

Mr.  P.  B.  Connell 

Mr.  A.  H.  Handy 
Mr.  E.  Hawes 
Mr.  R.  J.  Mellin 
Mr.  H.  K.  Batchelder 
Mr.  F.  E.  Wirling 
Mr.  V.  F.  Likens 
Mr.  Halsed 
Mr.  Hill 

Mr.  G.  W.  Gale 

Mr.  F.  A.  Curry, 

Mr.  A.  E  Swan 
Mr.   C.   H.   Hilton 
Mr.  F.  I.  Bursley 

Mr.  L.  W.  Gilman 
Mr.  G.  W.  McCall 
Mr.  H.  J.  Molineaux 

Mr.  T.  Morgan 

Mr.  R.  M.  Morrison 
Mr.  I.  M.  Bernstein 
Mr.  C.  A.  Heines 

[Mr.  C.  G.  Coker 
[Miss  Ruth  Powers 

[Mr.  S.  L.  Bullivant 
(Mr.  Ira  Mosher 
I  Mr.  S.  W.  Demick 
[Mr.  Nichols 

jMr.  J.  L.  Dennett 
|Mr.  J.   H.  Hochadel 

Mr.  E.  E.  Bradford 

Mr.  H.  W.  Horton, 

Mr.  Chas.  Perlman 

Mr.  C.  J.  Bautz 

Mr.  C.  B.  Rathbun 


Rockford,  Mich. 
Chicago,  111. 


Boston,  Mass. 

Chicago,  111. 
Westport,  Conn. 

Boston   Mass. 

Boston,  Mass. 

Boston,  Mass. 

Chicago,  111. 

Boston,  Mass. 
Boston,  Mass. 


Mr.  J.  Wonzer 
Mr.  M.  G.  Gerard 

Mr.  W.  E.  Tack 

Mr.  H.  H.  Sawyer 
Mr.  R.  L.  Brown 


Mr.  H.  C.  Fiedemann 

(Mr.  Adolph   Scholz 
J  Mr.  Wm.  Scholz 

Mr.  J.  J.  Francis 

Mr.  R.  A.  MacDonald 


Girard,  Ohio 

Peabody,  Mass. 

Woburn,  Mass. 

Chicago,  111. 

Milwaukee,  Wis. 

Canton  Jet.,  Mass. 

Grand  Rapids,  Mich. 
Fond  du  Lac,  Wis. 


Napa,  Calif. 
Buffalo,  N.  Y. 

Chicago,  111. 

Boston,  Mass. 

Peabody,  Mass. 


Standard  Kid  Mfg.   Co. 
Stresau-Becker  Leather  Co. 

Superior  Tanning  Co. 

Thayer-Foss  Co. 
Albert  Trostel  &  Sons  Co. 
Van  Tassel  Tanning  Co. 
Widen-Lord  Tanning  Co. 
Winslow  Bros.  &  Smith  Co. 
Woelfel  Leather  Co. 


J  Mr.  Albert  Gonfradi 
IMr.  T.  Small 

J  Mr.  L.  Franks 
(Mr.  W.  C.  Nichols 
JMr.  Wm.  Katz 
jMr.  J.  L.  Golden 
Mr.  Geo.  Wright 
Mr.  E.  Brendow 
Mr.  M.  Cullivane 
Mr.  \V.  H.  Slade 
Mr.  K.  S.  Domett 
Mr.  L  W.  Penn 


Boston,  Mass. 
Chicago,  111. 

Boston,  Mass. 

Boston,  Mass. 
Milwaukee,  Wis- 
Stoneham,  Mass. 

Boston,  Mass. 

Boston,  Mass. 
Morris,  111. 


CONTENTS 


Page 

Foreword   rreiace 

Cost  Accounting — General    ^ 

Chapter      I — Hide  and  Skin  Substance  Cost 15 

Chapter     II — Manufacturing  Cost   29 

Chapter  III — Administration  Cost ^' 

Chapter  IV— Selling  Cost ^^^ 

Chapter     V — Financial  Cost    ^^' 

Chapter  VI— Illustrative  General  Ledger  and  Cost  Ledger  Accounts         111 


INDEX  TO  MAIN  TOPICS 


Accounts,   General   Contrd    "^l 

Accounts,  General  Explanation  ^0 

Accounts  not  Provided  for 3 

Accumulative  Costing   81-88 

Accumulative  and  N(m-Accumulativc  Costs,  Difference  between 89 

Accumulative  Departmental  Manufacturing  Cost  Report 94 

A*djustmcnts  in  any  Account ^° 

Administration    Cost    ^' 

Administration  Cost  Figured  per  Foot ; 99 

Administration  Department  xA.ccounts 5 

Administration  Expense,  Comparative  Report  of 99 

Administration  Expense  Control  Account  97 

Administration  Expense  Detailed  Cost  Accounts 98 

Administration,  Selling,   I'inancial,   Rawstock  and  Manufacturing 

Costs, — Combined  Report  of 95 

Analysis  of  Auxiliary  Departments  Expense  Report 95 

Analysis  of  Manufacturing  Overhead  Expense  Report 94 

Auxiliary  Departments  Accounts    12-14 

Auxiliary  Departments  Expense  Analysis  Report    95 


Pag^e 

Bag  and  Strap  Leather  Costing 90 

Bag,  Strap  and  Case  Leathers,  Rawstock  Cost 25 

Beam  House  Accounts   9 

Beam  House  Offal   21 

Betterment  Inventory    64 

Betterment  in  Process  Control  Account 40-42 

Bonuses     ^2 

Building  Depreciation  Distribution   47 

By-Product   Department  Accounts    13, 61 

Case,  Bag  and  Strap  Leathers,  Rawstock  Cost 25 

Chart  of  Accounts   5-14 

Closing  Cost  Accounts    62 

Coloring  and  Fatliquoring  Department  Accounts 10 

Comparative  Report  of  Administration  Expense   99 

Comparative  Report  of  Manufacturing  Expense   94 

Comparative  Report  of  Selling  Expense 10^ 

Comparison  of  Standard  and  Actual  Cost,  Report  of 95 

Control  Accounts,  General  7,  8,  31 

Cost  Accounting,   General    1 

Cost,  Accumulative  Basis — Direct   Labor 81-85 

Cost,  Accumulative  Basis — Direct  Materials 86-87 

Cost,  Accumulative  Basis — Manufacturing  Overhead 87-88 

Cost,  Difference  between  Accumulative  and  Non-Accumulative 89 

Cost  Ledger  Accounts    42 

Cost,  Manufacturing — Splits    91 

Cost,  Non-Accumulative  Basis — Direct  Labor 70-79 

Cost,  Non-Accumulative  Basis — Direct  ISIaterials 79 

Cost,  Non-Accumulative  Basis— Manufacturing  Overhead 79-81 

Cost  Per  Foot  90 

Cost  of  Rcfinishing  Leather 92 

Cost  Reports  and  Data 93 

Cost,  Total — of  Leather  Finished 89 

Current    or    Non-Accumulative    Departmental    Manufacturing    Cost 

Report      93 

Damaged   Hides  or   Skins   in    Process 27 

Departments   30 

Departmental  Accumulative  Manufacturing  Cost  Report 94 

Departmental  Costs   64 

Departmental   Cost   Accounts 9 

Departmental  Current  Non-Accumulative  Manufacturing  Cost  Report  93 

Depreciation  Control  Accounts   35 

Depreciati(jn    Distribution    47-48 

Depreciation,   INIethod   of   Figuring 35 


# 


Page 

Difference  between  Accumulative  and  Non-Accumulative  Costs 89 

Direct  Labor  Cost,  Accumulative  Basis — Method  No.  1 81 

Direct  Labor  Cost,  Accumulative  Basis — Method  No.  2 81-85 

Direct  Labor  Costs,  Departmental   69-78,  81-85 

Direct  Labor  Cost,  Non-Accumulative  Basis — Method  No.  1 70 

Direct  Labor  Cost,  Non-Accumulative  Basis — Method  No.  2 71-78 

Direct  Labor  Defined    43 

Direct  Material  Cost,  Accumulative  Basis — Method  No.  1  and  2 86-87 

Direct  Material  Cost,  Non-Accumulative  Basis — Method  No.  1  and  2.  79 

Direct   Materials  Defined    45 

Discount  Accounts   3 

Discount,  Treatment  of 33 

Distribution  of  Direct  Labor   42-44 

Distribution  of  Direct  Material    45-47 

Distribution  of  General  of  Miscellaneous  Overhead  Expense 59-60 

Distribution  of  Indirect   Labor    42-44 

Distribution  of  Indirect  Materials  and  Tanning  Supplies 45-47 

Distribution  of  Insurance  Expense 36-37,  49-50 

Distribution  of  Light,  Heat  and  Power  Expense 57-58 

Distribution  of  Maintenance  and  Repairs   52 

Distribution  of  Railroad  Siding  and  Equipment  Expense   56 

Distribution  of  Rawstock  Warehouse  Expense 19-20 

Distribution  of  Stable  and  Garage  Expenses 54 

Distribution  of  Taxes    37,  50 

Divisions  of  the  Cost  of  Leather 2 

Doctor,  Nurse  and  Hospital  Expense  Control  Account 38-40 

Drying  Department   Accounts    10 

Educational  \\'()rk  Control  Account 38-40 

Figuring  Administration  Cost 99 

Figuring  Financial  Cost   108 

Figuring  IVIanufacturing  Costs   64 

Figuring  Selling  Cost    105 

Financial  Cost   107 

Financial  Cost  Report   109 

Financial,    Rawstock.    ]\Ianufacturing,    Administration    and    Selling 

Costs — Coml)ined   Report  of    95 

Finishing   Department   Accounts    11 

Finishing  Point  of  Manufacturing  Cost   29 

Fleshings   21 

Flexibility  of  Accounting  System 2,  30 

Footage  Costs    90 

Footage    Yields    26 

Foreword   Preface 


Page 

2 

Forms,  Standard   

Freight  Control  Account   38-40 

Furniture  and  Fixture  Depreciation  Distriliution   47 

Garage  Accounts   

Garage  Expense  Distribution    : ^4 

General  Introduction    ^ 

General  Ledger  Control  Accounts  ^1 

General  or  Miscellaneous  Overhead  Accounts    13 

General  or  Miscellaneous  Overhead  Expense  Distribution 59 

General  Synopsis  of  System 2 

on 

Glove  Leather  Costmg ^^ 

Grain   Leather  Departmental   Cost    ^ 

Grain  Leather,  Rawstock— In  Process  Account  20 

Hair   21 

Heat,  Light  and  Power  Expense  Distribution   57 

Hide  Cost  Distribution  to  Bark  Tanned  Leathers   25 

Hide  Cost  Distribution  to  Upper  Leathers 22 

Hide  House  Accounts   9 

?Iide  or  Skin  Cost  Includes 15 

Hides  or  Skins  Lost  or  Destroyed  in  Process 27 

Hide  or  Skin  Lot  Records  17 

Hides  and  Skins  in  Process  Account— Grain   Leather 20 

Hide  and  Skin  Purchase  and  Stores  Account   15 

Hide  and  Skin  Record  Book 16 

Hide  Substance  Cost  15 

Hide  Substance  Cost  in  Splits— Upper  Leathers 25 

Income  from  Sale  of  Junk   33 

Indirect   Labor   Defined    43 

Indirect  Materials  Defined   45 

Insurance  Control  Accounts 36 

Insurance   Expense   Distribution    37, 49 

Interest  Accounts   3 

Interest  as  Cost  Item   107 

Inventory  Adjustments   ^^ 

Inventory  Betterment    ^ 

Inventorying  Materials  Charged  but  not  Consumed 34,  45 

Inventorying   Materials  and   Supplies   Simplified    34 

Invested  Capital    lOo 


Page 

Labor,  Direct— Cost      69-78,  81-85 

Labor,  Direct — Cost,  Accumulative  Basis,  Method  No.  1 81 

Labor,  Direct — Cost,  Accumulative  Basis,  Method  No.  2 81-85 

Labor,  Direct — Cost,  Non-Accumulative  Basis,  Method  No.  1 70 

Labor,  Direct — Cost,  Non-Accumulative  Basis,  Method  No.  2 71-78 

Labor,  Direct — Defined     43 

Labor  Distribution,    Direct    42-44 

Labor  Distribution,  ]  ndirect   42-44 

Labor,   Indirect — Defined    43 

Leach  House  Accounts  12,  60 

Leather  Yields 26 

Ledgers,  Three — Illustrated    11 1-253 

Life  and  Health  Insurance  for  Employees  Expense  Contn^l  Account.  38-40 

Light,  Heat  and  Power  Department  Accounts 12 

Light,  Heat  and  Power  Expense  Distribution   57 

Light,  Heat  and  Power  Purchased   35 

Light,  Heat  or  Power  Sold    57 

Lot  Records   17 

Machinery  Depreciation  Distribution    47 

Maintenance  and  Repair  Department  Accounts   12 

Maintenance  and  Repairs,  Distribution  of 52 

Manufacturing,    Administration,    Selling,    Financial    and    Rawstock 

Costs — Combined  Report  of    95 

Manufacturing  Control  Accounts   31,  40-42 

Manufacturing  Cost   29 

Manufacturing  Cost   Report — Accumulative   Departmental 94 

Manufacturing    Cost    Report — Current,    Non-Accumulative    Depart- 
mental        93 

Manufacturing  Cost  of  Splits   91 

Manufacturing   Departments   Accounts    9-11 

Manufacturing  Expense,  Comparative  Report  of 94 

Manufacturing  Overhead  Cost,   Accumulative   Basis — Method   No.    1 

and  2   : . . . .  87-88 

Manufacturing  Overhead    Cost,    Non-Accumulative    Basis  —  Method 

No.  1  and  2 79-81 

Manufacturing  Overhead  Expense  Analysis  Report 94 

Material  Cost,  Direct — Accumulative  Basis,  Method  No.  1  and  2....  86-87 

Material  Cost,  Direct — Non-Accumulative  Basis,  Method  No.  1  and  2  79 

Material,  Direct — Cost  in  Tan  Yard 47 

Materials,  Direct — Defined       45 

Materials,  Direct — Distribution   45-47 

Materials,  Indirect — Defined 45 

Materials  Manufactured — Treatment  of 33 

Materials  and  Supplies,  Control   Accounts 32 

Materials  and  Tanning  Supplies,  Indirect — Distribution 45-47 


Materials  and  Tanning  Supplies,  Report  of— On  Hand 45 

Miscellaneous  Expense  Control  Accounts   38 

Mixed  Hide  or  Skin  Purchases 17 

Non-Accumulative  and  Accumulative  Costs,  Difference  between.  ....  89 

Non-Accumulative   Costing    70-80 

Non-Accumulative   Departmental   Manufacturing   Cost   Report 93 

Numbering  Accounts  31 

Overhead,   Manufacturing — Cost — Accumulative  Basis — Method 

No.  1  and  2 87-88 

Overhead,  Manufacturing — Cost — Non-Accumulative  Basis — 

Method  No.  1  and  2 79 

Overhead,  Manufacturing — Expense  Analysis  Report 94 

Patent  Leather  Costing 90 

Payroll   Control   Account — General- 31 

Postage  Expense  Control  Account 38-40 

Power,  Light  and  Heat  Expense  Distribution 57 

Power  Sold 57 

Profit  and  Loss  Account 3 

Railroad  Siding  and   Equipment  Accounts    14 

Railroad  Siding  and  Equipment  Expense  Distribution 56 

Rawstock  Cost  Allocation — Bark  Tanned  Leathers 25 

Rawstock  Cost  Allocation — Upper  Leathers 22 

Rawstock   Cost   Includes    15 

Rawstock  Distribution  Record 22 

Rawstock  Lost  or  Destroyed  in  Process  27 

Rawstock,    Manufacturing,    Administration,    Selling    and     Financial 

Costs — Combined  Report  of 95 

Rawstock  in  Process  Account 20 

Rawstock  Record  Book 16 

Rawstock  Warehouse  Account   18 

Rawstock  Warehouse   Expense   Distribution 19-20 

Refinishing  Costs    92 

Rent— Paid      51 

Repairs  and  Maintenance  Distribution   52 

Report  Accumulative  Departmental   Manufacturing  Cost 94 

Rep(jrt,  Auxiliary  Department  Expense  Analysis   95 

Report,  Comparative   Administration   Expense    99 

Report,  Comparative   Manufacturing   Expense    94 

Report,  Comparative  Selling  Expense    105 

Report,  Current  or  Non-Accumulative   Departmental   Manufacturing 

Cost      "  93 


Page 

Report  of  Financial  Cost   -[(yg 

Report,  Manufacturing  Overhead  Expense  Analysis 94 

Report  of  Materials  and  Tanning  Supplies  on  Hand 45 

Report    of    Ra^\stock,    Manufacturing,    Administration,    Selling,    and 

Financial  Costs    95 

Report  of  Standard  and  Actual  Cost  Comparison 95 

Restaurant  Expense  Control  Account 38-40 

Returns  and  Allowances,  Account  for 3 

Safety  Work  Control  Account    39 

Sales   Accounts    -? 

Selling  Cost      jqj 

Selling  Cost,    Figuring    JQ5 

Selling  Department  Accounts   5 

Selling  Expense  Comparative  Report   105 

Selling  Expense  Control  Accounts    JQI 

Selling  Expense  Detailed  Cost  Accounts 102 

Selling.  Financial,     Rawstock.     Manufat:turing    and     Administration 

Costs — Combined  Report  of 95 

Skin  Cost  Distribution  to  Ijiper  Leathers 22 

Sorting  Hides  and  Skins.   Expense  of 19 

Sorting,  Wrapping  and  Shipping  Department  Accounts H 

Splits,  Hide  Substance  Cost— Bark  Tanned  Leathers 26 

Splits,   Hide  Substance  Cost — L^pp^r  Leathers 25 

Splits,  Manufacturing  Cost  of  gi 

Si)lit  Rawstock  hi  Process  Account 25 

Splitting  and  Shaving  Department  Accounts IQ 

Stable  Accounts    |2 

Stable  Expense  Distribution    54 

Standard    Costs    71    72 

Standard  and  Actual  Cost  Comparison  Report '95 

Starting  Point  of  Manufacturing  Cost 29 

Stationery  and  Printing  Expense  Control  Account 38-40 

Strap,  Bag  and  Case  Leather,  Rawstock  Cost 25 

Supplies,   Indirect  Materials  and  Tanning— Distribution 45-47 

Synopsis  of  System    2 

System,  Flexibility  of   ^q 

Tacking  Department  Accounts   jq 

Tan  Yard  Accounts    q 

Tan  Yard  Direct  Material  Cost   47 

Tax    Control    Accounts -^y 

Taxes,    Distributi(m    of    37  SO 

Telephone  and  Telegraph  Expense  Control  Account 38-40 

Tools  and   Equipment  Depreciation   Distribution 47 

Traveling  Expense  Control  Account 33.40 


Page 

Water,    Expense  of — Distribution    ^^ 

Water  Puniped  from  Wells  Owned   34 

Water   Purchased ^^ 

Welfare  Work  Control  Account ^^-^ 

Yield  of  Leather— Bark  Tanned 27 

Yield  of  Leather— Upper  Leathers 26 


TABLES 


Table  No.  1— Summary  of  Stock  Movement 

Table  No.  2— Method  of  Establishing  Standard  Direct  Labor  Costs 

Table  No.  3— Assumed  Actual  Departmental  Direct  Labor  Payroll.. 

Table  No.  4— Departmental  Cost— Direct  Labor— Non-Accumulative 

Basis 

Table  No.  5— Departmental  Cost  of  Production— Direct  Labor— Ac- 
cumulative Basis    

—Method    of    Distributing    Rawstock    Cost    to    Leather 

Produced   

— Difference  between  Accumulative  and  Non-Accumula- 
tive Costs   


67 
72 
73 

75 

83 

23 

89 


FORMS 


Nos. 

1 — Labor    Distribution    Sheet 

2 — Employees  Labor  Record 

3 — Direct  Material  Distribution  Sheet 

-I — Indirect  Material   Distribution   Sheet 

5 — Materials  on  Hand  Report 

6 — Depreciation  Distribution  Sheet 

7 — Insurance   Distribution   Sheet 

8— Tax  Distribution  Sheet 

9— Maintenance  and  Repair  Department  Labor  Distribution  Sheet 
10— Maintenance  and  Repair  Department  Material  Distribution  Sheet 
11— Stable  and  Garage  Labor  Summary 
12— Stable  and  Garage  Expense  Distribution  Sheet 
13— Railroad  Siding  and  Equipment  Expense  Distribution  Sheet 

14 Light,  Heat  and  Power  Department  Expense  Distribution  Sheet 

15— Miscellaneous  Overhead  Expense  Distribution  Sheet 

16 — Report  of  Progress  of  Stock 

17 — Summary  of  Direct  Labor  by  Operations 

18_Special  Summary  of  Direct  Labor  for  All  Operations 


Nos. 

19_Dircct    Labor    Distribution    Sheet    to    Leathers    l)e]Kirtmentally,    Xon- 
Accumiilative 

20_Direct  :\[atcrials  Distribution   Sheet   to   Leatliers   Departnientally.   Xon- 
Accumulative 

21— Manufacturing  Overhead  Distribution  Sheet  to  Leathers  Departmentally, 
Xon-Accumulative 

22— Direct  Labor  Distribution   Sheet  to  Leathers  i:)epartnientally,  Accumu- 
lative 

23— Direct    ^Literials    Distribution    Sheet    to    Leathers    Departmentally,    Ac- 
cumulative 

2-i Manufacturing  Overhead  Distribution  Sheet  to  Leathers  Departmentally, 

Accumulative 

25 — Freight  Distribution  Sheet 

26— Current  or  Xon-Accumulative  Departmental  IVIanufacturing  Cost  Rei)ort 

27— Accumulative  Departmental  Manufacturing  Cost  Report 

2S— Comparative  Report  of  Manufacturing  Expense 

29_Manufacturing  Overhead  Expense  Analysis 

30— Auxiliary  Departments  Expense  Analysis 

31 — Standard  Cost  Comparison  Report 

32 — General  Payroll  Distributitm  Sheet 

33 — General  Depreciation  Distribution  Sheet 

3-1 — General  Tax  Distri1)ution  Sheet 

35— General   Insurance  Distri1)ution   Sheet 

36 — Footage  Tally  Sheet 

},7 — Form  for  Figuring  Cost  and  Selling  Price  of  Leather 

38 — Comparative  Report  of  Administration  Expense 

39— Selling  Department  Sabiry  Distribution  Sheet 

40 — Hide  Warehouse  Distribution  Sheet 

41 — Comparative  Report  of  Selling  Expense 

42 — ComparatiAe  Re])ort  of  Selling  Ex])ense  by  Districts 

43 — Financial  Cost  Report 

44 — Administration  DeiKirtnent  Salary  Distrilnition  Sheet 

45 — Hide  Record  Book 

46 — Hide  and  Skin  Lot  Record 

47 — Rawstock  Distribution  Record 

48 — :M()nthly   Report   of   Rawstock,    Manufacturing,   Administration,    Selling 
and   Financial  Costs 


COST  ACCOUNTING 


GENERAL 


The  need  for  better  methods  of  accounting,  particularly  in  the  tanning 
industry,  are  apparent  when  reference  is  made  to  the  extremely  low  profits 
which  have  been  realized  by  tanners  over  a  period  of  years.  As  shown  in  the 
data  compiled  for  use  in  the  Federal  Investigation,  the  average  profit  for  9 
years  in  about  fifty  representative  companies  in  the  industry,  was  only  83^2% 
before  paying  federal  taxes.  While  of  course,  the  figures  of  1920  were  in- 
cluded in  these  data,  the  profits  made  from  1912  to  1919  were  insufficient, 
otherwise  the  reaction  of  1920  would  not  have  been  as  serious  as  it  was. 

The  functions  of  a  Cost  System  have  been  referred  to  before,  but  it  is 
important  that  they  should  be  fully  realized  when  considering  the  advisability 
of  installing  the  same.  First,  of  course,  is  the  desire  to  secure  accurate  costs 
of  leather,  which  afford  intelligent  competition  and  avoid  constant  and  serious 
losses;  and  second,  to  supply  the  management  with  reports  and  statistics, 
from  which  some  definite  plans  can  be  designed  and  adopted  to  eliminate 
waste  and  inefficiency. 

Cost  systems  at  times  have  failed,  but  this  may  have  been  due  to  various 
reasons,  the  most  common  being,  that  the  system  was  an  impractical  one 
with  endless  detail,  or  so-called  red  tape.  Then  again  a  very  practical  system 
will  fail  if  improperly  installed.  On  the  other  hand,  if  the  management  is 
not  in  sympathy  with  the  cost  work,  or  there  is  opposition  or  lack  of  co- 
operation on  the  part  of  the  employees,  it  is  also  sure  to  fail.  It  is  therefore, 
evident,  that  all  must  co-operate  in  the  endeavor  to  obtain  accurate  costs, 
in  order  to  be  successful  with  any  system. 

The  objection  that  has  frequently  been  offered,  to  the  effect  that  the 
expense  of  installation  is  excessive  and  prohibitive,  is  largely  met  by  reason 
of  the  fact  that  the  Tanners'  (Council  has  had  this  system  developed  and  it 
now  remains  only  for  the  members  to  arrange  their  accounts  as  outlined,  in 
order  that  they  may  be  able  to  obtain  the  cost  of  manufacturing  leather.    It 


should  be  remembered  that  the  methods  as  outlined  are  very  flexible  and  can 
be  installed  to  obtain  detailed  costs  or  merely  general  costs.  The  expense  of 
operating  the  system,  therefore,  is  largely  dependent  on  the  amount  of  detail 
desired.  It  should  be  fully  appreciated,  however,  that  no  cost  system  will 
operate  itself,  it  must  be  taken  care  of  continually,  which  requires  clerical 
help  in  maintaining  it.  A  cost  system  is  an  investment  and  is  worth,  in  the 
saving  effected,  many  times  the  expense  of  operation. 

In  developing  the  uniform  methods  of  Cost  Accounting  for  the  various 
groups  of  the  industry,  no  attempt  has  be<m  made  to  lay  out  a  general  ac- 
counting system,  but  only  that  portion  of  it,  which  is  necessary  in  obtaining 
accurate  costs  of  leather.  It  has  rather  been  the  aim  to  formulate  the  cost 
finding  methods  in  such  a  manner  that  they  can  be  installed  as  a  part  of  any 
general  accounting  system  which  may  be  in  use  and  operating  satisfactorily. 
There  may  be  a  necessity,  in  some  cases,  for  separating  some  of  the  general 
accounts  now  being  carried  in  order  to  obtain  the  desired  cost  data,  but  that 
will  not  effect  the  general  methods  of  accounting  practice  now  in  use. 

It  might  also  be  stated  that  definite  forms  will  not  be  adopted,  because 
of  the  varying  local  conditions  which  require  individual  consideration ;  how- 
ever, suggestions  as  to  distribution  sheets  and  other  report  forms  are  shown 
wherever  it  is  felt  they  are  needed,  or  where  they  will  convey  or  illustrate 
the  method  more  clearly.  These  suggested  forms  can  be  revised  or  devel- 
oped to  suit  the  conditions  which  prevail  in  the  various  corporations. 

In  order  that  the  reference,  which  is  made  to  the  various  accounts  here- 
inafter provided  for,  may  be  clearly  understood,  they  have  been  numbered  as 
shown  in  the  chart  of  accounts.  This  numbering  is  of  course  an  individual 
matter. 


GENERAL  SYNOPSIS  OF  THE^  COST  ACCOUNTING 

SYSTEK/[ 


The  cost  which  is  necessary  to  produce  leather,  has  been  divided  into 
five  main  divisions,  each  of  which  will  be  treated  separately  in  the  chapters 
which  follow.    These  divisions  of  the  cost  of  leather,  are — 

Hide  Substance  Cost  of  Leather 
Manufacturing  Cost  of  Leather 
Selling  Cost  of  Leather 
Administration    Cost    of    Leather 
Financial  Cost  of  Leather 

General  clearing  accounts  for  various  items  of  expense  are  established, 
to  which  the  total  respective  expenses  are  debited.  From  these  clearing 
accounts  the  expense  in  each  is  distributed  to  the  various  controlling  ac- 
counts covering  Hides  and  Skins  in  Stores;  Hides  and  Skins  in  Process; 
Betterment  in  Process;  Selling  expense  and  Administration  expense. 


All  of  the  expense  which  is  incident  to  and  is  required  for  these  sub- 
divisions of  cost  and  which  is  debited  to  the  respective  control  accounts 
referred  to,  is  again  distributed  according  to  the  amount  of  detail  desired  by 
the  corporation.  The  detailed  cost  accounts,  therefore,  depend  upon  what 
may  be  wanted  by  the  management,  but  whatever  distribution  is  made  of 
the  expense  charged  to  the  control  accounts,  is  then  debited  to  the  various 
cost  accounts  that  have  been  established.  Three  stages  of  refinement  are 
provided  for,  any  one  of  which  may  be  adopted. 

The  Betterment  in  Process  is  departmentalized  according  to  the  operat- 
ing departments  and  sucli  other  auxiliary  departments  as  are  necessary  in  the 
manufacture  of  leather. 

It  is  provided  that  the  general  clearing  accounts,  as  well  as  the  con- 
trolling accounts,  are  to  be  carried  in  the  general  ledger,  while  the  detailed 
cost  accounts  can  be  carried  either  in  a  separate  section  of  the  general  led- 
ger, or  in  a  subsidiary  book  for  cost  accounts. 

In  either  case,  the  detailed  cost  accounts  must  be  under  absolute  control 
of  and  in  perfect  balance,  with  the  control  accounts  governing  them  at  all 
times.  This  is  a  most  important  point  in  cost  accounting,  as  upon  it  largely 
depends  the  accuracy  of  the  costs  obtained. 

The  methods  of  costing  which  appear  in  this  book,  are  given  in  minute 
detail,  so  that  they  can  be  followed  with  ease  in  making  an  installation.  It 
IS  fully  appreciated  that  there  are  many  ways  in  which  the  detail  work  can 
be  simplified  through  short  cuts  in  figuring,  which  will  be  recognized  by  each 
accountant  as  he  becomes  familiar  with  the  operation  of  the  various  methods. 
The  curtailment  of  the  work  is  recommended,  but  in  no  case  should  the 
accuracy  of  the  results  obtained  be  sacrificed  for  shortening  of  the  work. 

ACCOUNTS  NECESSARY  BUT  NOT  PROVIDED  FOR 

As  previously  stated  a  general  accounting  system  is  not  provided  for, 
nor  contemplated,  but  only  that  portion  of  it  which  bears  on  the  cost  to 
manufacture  and  produce  leather,  however,  attention  is  here  called  to  the 
fact,  that  in  addition  to  the  various  accounts  described  herein,  there  should 
be  established  the  usual  accounts  for  Discount  expense  and  Discount  revenue; 
Interest  expense  and  Interest  revenue;  the  various  accounts  for  Leather 
Sales,  which  should  be  classified  properly;  Returns  and  Allowances;  Profit 
and  Loss ;  as  well  as  all  :he  other  accounts  which  are  general  to  every  busi- 
ness enterprise. 


BLANK  PAGE(S)  NOT  FILMED 


CHART  of  ACCOUNTS 


PROFIT  AND  LOSS  ACCOUNTS 


ADMINISTRATION  EXPENSE  ACCOUNTS 


General 
Ledger 


Cost 
Ledger 


Administration  Expense   43 

Administration   Salaries    

Executives'  Salaries  

Clerks'  Salaries   

Stenographers'  Salaries  

Bookkeepers'  Salaries   

General  Administration  Expense   

Stationery  &  Office   Supplies 

Telephone  &  Telegraph  Expense 

Postage  

Depreciation   

Insurance   

Taxes   

Life  Insurance  Premiums 

Executives'  Traveling  Expenses  

Directors'  Fees    

Donations    

Legal  Expensjs  

Pensions    

Subscriptions  and  Dues 

Welfare  Work   

5 


431 


432 


4311 
4312 
4313 
4314 

4321 
4322 
4323 
4324 
4325 
4326 
4327 
4328 
4329 
4330 
4331 
4332 
4333 
4334 


SELLING  EXPENSE  ACCOUNTS 


General 
Ledger 


Cost 
Ledger 


Selling  Expense  44 

Selling  Department  Salaries   

Sales  Managers'  &  Salesmen's  Salaries 

Salesmens'  Commissions 

Clerks'  Salaries   

Stenographers'  Salaries    

Advertising  

Traveling  Expense 

Samples   

Stable  &  Garage  &  R.  R.  Siding  &  Equip- 
ment Expense   

Warehouse,  Finished  Leather 

Labor   

Materials   

Light,  Heat  &  Power 

Maintenance  &  Repairs 

Depreciation   

Taxes   on    Finished    Leather    Stock    & 
Warehouse  

Insurance  on  Finished  Leather  Stock  & 

Warehouse  

Freight  on  Leather   

Miscellaneous   Sales   Expense    

Stationery  &  Office   Supplies 

Telephone  &  Telegraph  Expense 

Postage  

Depreciation   

Taxes    

Insurance   

Light,  Heat  &  Power 

Welfare  Work  

Refinishing  Expense    


441 


4411 
4412 
4413 
4414 


442 
443 
444 

445 
446 


447 

448 


4461 
4462 
4463 
4464 
4465 

4466 

4467 


4481 
4482 
4483 
4484 
4485 
4486 
4487 
4488 


449 


GENERAL  OPERATING  ACCOUNTS 


CONTROL  ACCOUNTS 


Hides  and  Skins  Purchase  and  Stores 51 

or 
Calfskins     

Kipskins    

Extreme  Hides   

Buff  Hides 

Hides     

Horsehides 

etc. 

Rawstock  Warehouse  

Labor 

Materials 

Depreciation    

Taxes  

Insurance   

Maintenance  &   Repairs 

Hides  and  Skins  in  Process — (Grains) 53 

Splits  in    Process — (Rawstock) 54 

Finished   Leather — (Grains)    55 

Finished  Leather — (Splits) 56 

Payroll   61 

Materials  &  Supplies — Stores  Account 62 

or 

Tanning  Extracts 

Tanning  Oils  and  Greases 

Tanning  Chemicals   

Tanning  Barks 

Miscellaneous  Materials  &  Supplies 

Fuel   

Leach  House  Liquor 

Water — Purchased 63 

Light,  Heat  or  Power— Purchased 64 

Depreciation   65 

or 

Depreciation  Buildings    

Depreciation  Machinery   

Depreciation  Tools  &  Equipment 

Depreciation   Furniture  &  Fixtures 


General 

Cost 

Ledger 

Ledger 

511 

512 

513 

514 

515 

516 

621 
622 
623 
624 
625 
626 
627 


651 
652 
653 
654 


519 


5191 
5192 
5193 
5194 
5195 
5196 


8 

66 
Insurance    . .  vaj 

or 
Fire,  Use  and  Occupancy  and  General  In- 
surance   

Liability  Insurance 

Taxes ^^ 

or 

State  Taxes 

Real  Estate  or  Personal  Property  Taxes.. 

Miscellaneous  Expense   ^8 

or 

Stationery  &  Printing 

Telephone  &  Telegraph 

Postage   

Traveling  Expense  

Welfare  Work  

Dining  Room  

Doctor,  Nurse  &  Hospital 

Educational  and  Safety  Work .... 

Life  &  Health  Insurance  on  Employees 

Freight  

Betterment  in  Process 69 


661 
662 


671 
672 


681 
682 
683 
684 
685 


686 


6851 
6852 
6853 
6854 


DEPARTMENTAL  COST  ACCOUNTS 


MANUFACTURING  DEPARTMENTS— ACCOUNTS 


General 
Ledger 


Hide   House    

Labor — direct  

Materials — direct  

Overhead  

Indirect  Labor   , 

Indirect  Materials  

Light,  Heat  and  Power 

Maintenance  and  Repairs 

Depreciation    

Insurance    

Taxes    

Stable,    Garage;    Railroad    Siding    and 
Equipment  Expense   

General  or  Miscellaneous  Expense.... 

Beam  House 

Labor — direct   

Materials — direct 

Overhead  

Indirect  Labor  

Indirect  Materials    

Light,  Heat  and  Powder 

Maintenance  and  Repairs 

Depreciation   

Insurance    

Taxes    

General  or  Miscellaneous  Expense 

Tan   Yard 

Labor — direct  

Materials — direct   

Overhead   

Indirect  Labor 

Indirect  Materials  

Light,  Heat  and  Powder 

Maintenance  and  Repairs 

Depreciation 

Insurance    

Taxes  

General  or  Miscellaneous  Expense. .  . . 


71 


Cost 
Ledger 

711 
712 
713 


7131 
7132 
7133 
7134 
7135 
7136 
7137 

7138 
7139 


72 


721 
722 
723 


7231 
7232 
7233 
7234 
7235 
7236 
7237 
7239 


73 


731 
732 
733 


7331 
7332 
7333 
7334 
7335 
7336 
7337 
7339 


10 


General 
Ledger 

Splitting  and   Shaving   Department 

Labor — direct 

Materials — direct  

Overhead  

Indirect  Labor 

Indirect  Materials 

Light,  Heat  and  Power 

Maintenance  and  Repairs 

Depreciation   

Insurance  

Taxes 

General  or  Miscellaneous  Expense, . . . 

v^oloring  and   Fatliquoring   Department 

Labor — direct  

Materials — direct  

Overhead 

Indirect  Labor 

Indirect  Materials 

Light,  Heat  and  Pov^er 

Maintenance  and  Repairs 

Depreciation   

Insurance    

Taxes    

General  or  Miscellaneous  Expense 

Drying   Department    

Labor — direct 

Materials — direct 

Overhead  

Indirect  Labor   

Indirect  Materials   

Light,  Heat  and  Power 

Maintenance  and  Repairs 

Depreciation   

Insurance    

Taxes • 

General  or  Miscellaneous  Expense 

Tacking    Department    • 

Labor — direct  ■  • 

Materials — direct 

Overhead  

Indirect  labor 

Indirect  Materials  

Light,  Heat  and  Power 

(Continued  on   next  page) 


74 


Cost 
Ledger 


741 
742 
743 


7431 
7432 
7433 
7434 
7435 
7436 
7437 
7439 


75 


751 

752 
753 


7531 
7532 
7533 
7534 
7535 
7536 
7537 
7539 


76 


761 
762 
763 


7631 

7632 
7633 
7634 
7635 
7636 
7637 
7639 


7J 


771 
772 
773 


7731 
7732 
7733 


11 


Maintenance  and  Repairs 

Depreciation   

Insurance  

Taxes  

General  or  Miscellaneous  Expense.... 

Finishing   Department    

Labor — direct   

Materials — Direct    

Overhead  

Indirect  Labor  

Indirect  Materials    

Light,  Heat  and  Power 

Maintenance  and  Repairs 

Depreciation   . 

Insurance  

Taxes 

General  or  Miscellaneous  Expense..., 
Sorting,  Wrapping  and  Shipping  Department. 

Labor — direct   

Materials — direct 

Overhead    

Indirect  Labor 

Indirect  Materials   

Light,  Heat  and  Power 

^laintenance   and    Repairs 

Depreciation   

Insurance    

Taxes  

Stable,  Garage;  R.  R.  Siding  &  Equip- 
ment Expense   

General  or  Miscellaneous  Expense. . . 


General 

Cost 

Ledger 

Ledger 

7734 

7735 

7736 

7737 

7739 

78 

781 

782 
783 

7831 
7832 
7833 
7834 
7835 
7836 
7837 
7839 

79 

791 

792 

i 
1 

• 

793 

7931 
7932 
7933 
7934 
7935 
7936 
7937 

7938 
7939 

12 


AUXILIARY  DEPARTMENTS— ACCOUNTS 


General 
Ledger 


Leach  House   

Labor — direct  

Materials — direct     

f       Overhead  

Indirect  Labor 

Indirect  Materials 

Light,  Heat  and  Power 

Maintenance  and  Repairs 

Depreciation   

Insurance    

Taxes    

Stable,    Garage;    R.    R.    Siding    and 
Equipment   Expenses    . . 

General  or  Miscellaneous   Expense. . .  . 

Light,  Heat  and  Power  Department 

Labor — direct  

Materials — direct — (Fuel,  Water,  etc.) 

Overhead  

Indirect  Labor  

Indirect  Materials 

Maintenance  and  Repairs 

Depreciation   

Insurance    

Taxes 

Stable,  Garage ;  R.  R.  Siding  and  Equip- 
ment Expense   

Light,  Heat  and  Power 

Maintenance  and  Repair  Department 

Labor — direct  

Materials — direct  

Overhead  (only  in  case  of  extensive 

department) 

Indirect  Labor 

Indirect  Materials 

Depreciation   

Insurance    

Taxes   

Stable  Expense 

Labor — direct    

Materials — direct  (Feed,  etc.)  

Overhead    

(Continued   on   next   pa^e) 


80 


Cost 
Ledger 

801 
802 
803 


8031 
8032 
8033 
8034 
8035 
8036 
8037 

8038 

8039 


81 


811 
812 
813 


8131 
8132 
8134 
8135 
8136 
8137 

8138 
8139 


82 


821 

822 

823 


8231 
8232 
8235 
8236 
8237 


83 


831 
832 
833 


13 


General 
Ledger 


Cost 
Ledgei 


Indirect    Labor  

Indirect    Materials  

Maintenance  and  Repairs 

Depreciation     

Insurance    

Taxes   

Garage  Expense   

Labor — direct    

Materials — direct    

Overhead     

Indirect  Labor 

Indirect  Materials    

Maintenance  and  Repairs   

Depreciation 

Insurance    

Taxes   

By-Product  Department— (Hair,  Fleshings,  etc.) 

Labor — direct     

Materials — direct    

Overhead    

Indirect  Labor 

Indirect   Materials  

Light,  Heat  and  Power 

Maintenance    and  Repairs 

Depreciation     

Insurance    

Taxes   

Stable ;  Garage ;  Railroad  Siding  and 
Equipment    

General  or  Miscellaneous  Expense 

General  or  Miscellaneous  Overhead  Expense.. 

Indirect  Labor 

Indirect  Materials   

Light,  Heat  and  Pov;er 

Maintenance  and  Repairs 

Depreciation     

Insurance    

Taxes 

Stable  and  Garage  Expense 

Miscellaneous  Expense 

Water 

Laboratory 

(Continued  on  next  page) 


84 


841 
842 
843 


85 


86 


851 
852 
853 


861 

862 

863 

864 

865 

866 

867 

868 

869 


8331 
8332 
8334 
8335 
8336 
8337 


8431 
8432 
8434 
8435 
8436 
8437 


8531 
8532 
8533 
8534 
8535 
8536 
8537 

8538 
8539 


8691 
8692 


/ 


14 


General 
Ledger 


Cost 
Ledger 


Railroad  Siding  and  Equipment 
Expense    

Tannery  Office  Expense 

Welfare  Work    

Store  Room  Expense 

Refinishing  Expense   

Railroad  Siding  and  Equipment  Expense. 

Labor — direct 

Materials — direct    (Fuel,  etc.) 

Overhead     

Maintenance  and  Repairs   

Depreciation     

Insurance    

Taxes   


8693 
8694 
8695 
8696 
8697 


87 


871 
872 
873 


8734 
8735 
8736 
8737 


CHAPTER   I 


HIDE  SUBSTANCE  COST 

The  cost  of  the  hide  substance  is  probably  the  most  important,  as  well 
as  the  controlling  factor  in  the  total  cost  of  finished  leather,  for  the  reason 
that  it  comprises  from  fifty  to  eighty  percent  of  such  total  cost  depending  on 
the  market  price  of  the  hides  or  skins,  and  the  yield  obtainable.  Due  to  the 
fact  that  at  times  it  represents  so  large  a  proportion  of  the  total  cost  of 
leather,  and  the  fact  that  a  few  percent  additional  yield  in  leather  will  pro- 
portionately reduce  the  hide  or  skin  substance  cost  per  foot,  it  is  very  im- 
portant that  his  subject  be  given  the  most  careful  consideration  and  constant 
attention. 

The  hide  or  skin  substance  cost  should  always  include  the  invoice  cost 
of  the  hides  or  skins,  plus  all  buying  commissions,  freight,  insurance  while 
in  transit,  and  cartage,  in  fact  all  charges  necessary  to  lay  the  same  down  at 
the  door  of  the  tannery.  Any  cash  discount  on  hides  or  skins  purchased 
should  not  reduce  the  cost  of  the  hides  or  skins,  but  if  the  privilege  of  dis- 
count is  used,  the  amount  should  be  treated  as  miscellaneous  income. 

In  order  to  maintain  proper  record  of  the  hides  or  skins  purchased  and 
in  process,  several  control  accounts  are  necessary,  and  as  many  more  as  may 
be  desired  can  be  opened.  Furthermore,  the  control  accounts  subsequently 
suggested,  can  be  established  in  the  general  ledger,  while  such  other  detail 
as  may  seem  desirable  can  be  maintained  in  subsidiary  records,  which  must 
of  course,  always  be  in  balance  with  the  control  accounts. 

HIDE  AND  SKIN  PURCHASE  AND  STORES  ACCOUNT- 
NO.  51 

This  control  account  can  be  used  to  cover  all  classes  of  hides  and  skins 
purchased,  and  if  a  subsidiary  record  is  maintained,  it  is  all  that  is  necessary, 
however,  if  the  management  of  a  corporation  prefers,  this  control  account  can 

15 


7 


16 


be  eliminated  and  separate  control  accounts  established  for  each  of  the  main 

classes  of  rawstock  generally  used,  as 

Control  Account  No. 

Calfskins     511 

Kipskins    512 

Extremes 513 

Buffs    514 

Hides  515 

Horse-Hides    516 

Etc. 

Further  detail  of  these  accounts  should  be  carried  in  a  subsidiary  record  or 
in  lot  records.  Whether  one  or  several  control  accounts  are  established,  they 
should  be  debited  first  with  the  inventory  of  the  hides  or  skins  held  in  the 
Rawstock  Warehouse  at  the  beginning  of  each  month,  as  well  as  with  all 
purchases  made  during  such  month.  These  control  accounts  should  also  be 
debited  with  all  freight,  commissions,  insurance  and  cartage  paid  on  all  the 
hides  or  skins  purchased,  in  other  words  all  expenses  incident  to  purchasing 
and  delivering  the  same  to  the  Rawstock  Warehouse.  Of  course,  if  several 
control  accounts  are  carried,  the  incidental  expenses  consisting  of  commis- 
sions, freight,  insurance,  etc.,  as  apply  to  the  respective  classes  should  be 
charged  to  the  account  for  which  such  expenses  were  incurred. 

As  each  purchase  is  made  and  received,  it  should  be  given  a  lot  number, 
irrespective  of  whether  such  lot  numbers  are  used  later  or  not. 

For  simplicity  it  would  seem  advisable  to  carry  but  one  control  account 
and  in  addition  a  subsidiary  Hide  and  Skin  Record  Book,  ruled  as  suggested 
in  form  No-  45,  which  provides  the  necessary  detail  record  of  the  purchases 
debited  to  the  control  account.  Where  mixed  lots  are  purchased,  this  record 
will  clearly  show  what  was  included  in  such  a  purchase.  In  order  to  keep 
this  record  book  in  balance  with  the  control  account,  each  month  on  the  last 
page  for  the  month  after  the  totals  are  secured  for  each  column  or  class  of 
hides  or  skins,  a  deduction  should  be  made  for  the  hides  or  skins  which  were 
put  into  process,  sold  or  otherwise  disposed  ot,  leaving  a  balance  showing  the 
hides  and  skins  remaining  in  the  Rawstock  Warehouse. 

Daily,  weekly  or  monthly,  the  Hide  Purchase  and  Stores  Control  Ac- 
count No.  51,  or  the  several  individual  control  accounts  if  they  are  carried, 
should  be  credited  with  the  hides  or  skins  put  into  process,  sold,  or  other- 
wise disposed  of.  The  value  at  which  they  are  credited  will  depend  largely 
on  the  policy  of  the  corporation.  While,  of  course,  in  order  to  get  an  absolute 
cost  of  the  leather  produced,  which  will  be  considered  the  standard  adopted 
practice,  all  inventories,  purchases,  resales,  and  the  stock  put  into  process, 
would  have  to  be  taken  at  cost,  still  some  corporations  prefer  to  have  their 
hide  purchasing  department  show  either  a  profit  or  loss,  and  in  such  cases 
the  credits  to  this  account  are  often  made  at  the  market.  However,  as  cost 
is  to  be  maintained  as  the  standard  practice,  if  corporations  wish  to  know  the 


17 


profit  or  loss  on  the  hides  or  skins  resold,  when  such  is  the  case,  this  account, 
No.  51,  should  be  credited  with  those  hides  or  skins  at  cost,  which  amount  in 
turn  should  be  debited  to  a  hide  and  skin  sales  account,  the  latter  being 
credited  with  the  selling  price  of  the  hides  or  skins,  which  will,  therefore,  re- 
flect the  profit  or  loss  made- 

Occasionally  a  purchase  may  be  made  of  a  mixed  carload  of  rawstock, 
at  a  special  price,  with  the  knowledge  that  some  of  the  hides  or  skins  would 
have  to  be  resold,  being  unfit  for  the  leather  usually  manufactured.  When 
such  is  the  case,  it  may  be  desirable  to  re-sort  the  shipment  and  revalue  the 
various  hides  or  skins,  selling  those  not  wanted,  and  since  they  are  usually 
sold  for  less  than  the  purchase  price,  the  selling  price  could,  in  such  cases,  be 
credited  direct  to  the  control  account,  No.  51  and  also  to  the  hide  and  skin 
record  book,  as  well  as  to  the  lot  from  which  they  were  taken  and  sold, 
which  would  thereby  increase  the  cost  of  those  hides  or  skins  retained  for 
use  to  approximately  the  figure  which  would  have  been  paid  for  like  hides  or 
skins  purchased  on  a  sorted  basis. 

Should  hides  be  cropped  in  the  hair,  the  bellies,  heads  and  shoulders  be- 
ing sold  in  the  hair,  or  in  the  case  of  horsehides  where  only  the  fronts  arft 
used  and  the  butts  are  resold,  the  amount  received  for  such  bellies,  heads, 
shoulders  or  butts,  should  be  credited  to  the  Hide  Purchase  and  Stores  Con- 
trol account  No.  51,  or  the  several  individual  control  accounts,  and  also  to 
the  hide  and  skin  record  book,  and  to  the  lot  record  covering  the  hides 
cropped,  thus  proportionately  increasing  the  cost  value  of  the  bends,  backs 
or  fronts.  When  such  bends,  backs,  or  fronts  are  charged  into  process,  they 
should  be  taken  at  the  increased  cost  per  piece  or  per  pound,  represented  by 
the  lot  record. 

All  credits  that  are  made  to  the  Hide  and  Skin  Purchase  and  Stores  Con- 
trol account  No.  51,  or  the  several  individual  control  accounts,  for  the  stock 
put  into  process,  or  which  may  have  been  sold  or  otherwise  disposed  of, 
should  always  include  the  cost  of  the  rawstock,  plus  the  commissions,  freight, 
cartage  etc.,  applying  thereto,  which  will  be  obtained  from  the  lot  records. 

At  the  close  of  eacli  month,  after  all  debits  and  credits  have  been  entered 
to  the  Hide  and  Skin  ]=*urchase  and  Stores  Control  account  or  accounts,  the 
difference  between  the  debits  and  credits  will  represent  the  inventory  of  the 
hides  and  skins  remaining  in  the  Rawstock  Warehouse,  at  cost,  plus  all 
carrying  charges  thereon.  This  book  inventory  should  always  agree  with  the 
actual  hides  and  skins  on  hand,  and  the  hide  and  skin  record  book,  as  well  as 
the  lot  records,  should  always  agree  with  the  inventory  shown  in  the  Hide 
and  Skin  Purchase  and  Stores  Control  account  or  accounts. 


HIDE  OR  SKIN— LOT  RECORDS 

Lot  records  have  previously  been  alluded  to  and  whether  or  not  any 
future  use  is  made  of  tJie  same,  such  a  record  should  be  maintained.    As  each 


18 


purchase  of  hides  or  skins  is  made,  it  should  be  given  a  lot  number.  The 
hides  or  skins  in  such  lots  on  receipt  should  be  stored  so  as  to  keep  the 
identity  of  the  lot  at  least  until  all  the  rawstock  has  been  put  into  process.  It 
has  also  been  found  advantageous  to  stamp  the  lot  number  on  each  hide  or 
skin  of  a  given  lot,  so  that  should  any  future  information  be  desired,  it  is  pos- 
sible to  determine  the  leather  produced  fiom  a  given  purchase.  This  prac- 
tice of  numbering  the  hides  or  skins  has  already  been  adopted  by  many.  A 
steel  stamp  has  been  found  the  most  satisl'actory  for  marking  hides  or  skins. 

These  lot  records  in  addition  to  showing  the  general  information  con- 
cerning the  raw^  material,  and  the  cost  of  the  same  per  piece  and  pound, 
should  be  charged  with  all  freight,  insurance,  commissions,  cartage,  etc., 
which  is  paid  on  or  for  the  hides  and  skiis  in  each  respective  lot. 

All  hides  and  skins  sold,  or  cropped  and  the  croppings  sold,  must  be 
credited  to  the  lot  from  which  such  sales  were  made,  at  the  same  figure  at 
which  such  sales  are  credited  to  the  control  account. 

The  total  debits  and  total  credits  to  all  lot  records  in  a  given  month  must 
agree  with  the  total  debits  and  credits  made  to  the  control  account  or  ac- 
counts covering  the  same- 
After  all  charges  have  been  entered  on  the  respective  records  of  the  lots, 
and  credit  is  given  for  hides  or  skins  sold,  or  cropped  portions  sold,  a  cost 
per  piece  or  per  pound  can  be  determined  for  the  hides  or  skins  remaining  in 
such  lot.  At  this  cost  the  hides  or  skins  from  each  lot  should  be  charged  into 
process  when  soaked,  and  eventually  into  finished  leather. 

If  no  further  use  is  made  of  these  lot  records,  after  all  the  hides  or  skins 
on  a  given  lot  have  been  placed  in  process,  the  lot  record  has  served  its  pur- 
pose, however,  should  it  be  desirable  at  any  time,  to  know  what  results  were 
obtained  from  a  given  purchase,  the  leather  as  it  is  finished  can  be  carefully 
sorted  and  all  the  pieces  of  a  given  lot  can  be  recorded,  thereby  enabling  the 
corporation  to  secure  the  yield,  sorting,  etc.,  obtained  from  any  given  lot  or 
purchase. 

For  this  purpose  Lot  Record  form  No.  46  is  provided.  As  a  matter  of 
convenience,  these  lot  records  should  be  made  in  the  nature  of  loose  leaf 
volumes,  and  for  quick  reference  be  kept  in  three  divisions: — 

1 — Lots  on  which  all  hides  or  skins  are  still  in  the  Rawstock  Warehouse. 

2 — Lots  on  which  part  or  all  the  hides  or  skins  are  in  process  or  partially 
finished. 

3 — Lots  which  are  completely  finished. 
Lot  Records  form  the  cost  accounting  detail  of  the  Hide  and  Skin  Purchase 
and  Stores  Control  account  or  accounts. 


RAWSTOCK  WAREHOUSE,  ACCOUNT— NO.  519 

Attention  is  here  directed  to  the  fact  that  the  Rawstock  Warehouse  re- 
ferred to  in  this  chapter,  shall  be  known  as  the  storage  warehouse  for  hides 


19 


and  skins,  where  they  are  placed  in  their  original  packages  previous  to  manu- 
facturing leather.  The  Hide  House  referred  to  as  a  department  of  the  tannery 
in  Chapter  H,  shall  be  known  as  the  place  where  the  hides  and  skins  are 
unpacked  and  made  reacy  for  manufacturing  leather,  and  as  such  is  a  de- 
partment of  the  tannery,  the  latter  having  been  decided  upon  as  the  starting 
point  of  the  manufacturing  cost. 

The  expense  of  sorting  hides  or  skins,  which  should  be  done  before 
they  enter  the  tannery,  should  be  charged  to  the  hide  or  skin  account,  there- 
fore, if  this  is  done  in  the  Hide  House,  or  tannery,  it  should  not  be  charged  to 
manufacturing,  but  credit:  will  have  to  be  given  the  manufacturing  accounts 
and  the  amounts  so  credited  will  be  charged  to  the  Hides  and  Skins  Control 
account  and  to  the  respective  lot  records  for  which  the  sorting  was  done. 
This  refers  only  to  sorting  in  the  hair  and  not  to  the  sorting  for  grades  or 
kinds  of  leather  after  the  hides  or  skins  are  in  process. 

As  previously  stated,  the  total  Rawstock  Warehouse  expense  must  be 
ascertained  and  charged  to  the  hides  and  skins  handled  there.  This  ex- 
pense will  include  labor  for  handling,  materials  used  for  storage,  taxes  and 
insurance  on  the  hides,  depreciation,  taxes,  insurance  and  maintenance  and 
repairs  on  the  rawstock  warehouse  building. 

If  such  Rawstock  warehouse  is  adjacent  to  and  part  of  the  tannery,  these 
expenses  will  necessarily  have  to  be  segregated  before  charging  the  tannery 
with  that  part  of  the  expense  belonging  to  manufacturing.. 

In  order  to  ascertain  the  rawstock  warehouse  expense,  either  in  total  or 
in  detail,  the  following  accounts  must  be  established: 

Cost  Account  No. 

Rawstock  Warehouse  Expense    519 

Labor    5191 

Materials   5192 

Depreciation    5193 

Taxes   5194 

Insurance     5195 

Maintenance  and  Repairs  5196 

If  the  detail  is  not  desired,  only  the  main  account  is  opened,  while  if  the 
detailed  analysis  is  wanted,  all  the  sub-accounts  as  mentioned  above,  must 
be  established.  In  the  latter  case  each  account  is  debited  individually  with 
the  respective  charges  incurred,  and  at  the  end  of  each  month  should  be 
closed  by  credits  equal  to  the  sum  total  of  their  respective  debits,  which 
amounts  should  in  turn  be  debited  to  the  main  Rawstock  Warehouse  ac- 
count No.  519.  If,  howev^er,  only  the  main  account  is  opened,  then  all  the 
charges  incurred  in  and  for  such  Rawstock  Warehouse  are  debited  direct  to 
the  main  account. 

When  a  normal  supply  of  hides  and  skins  is  continuously  carried  and 
about  the  same  amount  of  rawstock  is  received  and  soaked  monthly  through- 


20 

out  the  year,  the  simplest  and  still  accurate  method  of  distributing  the  total 
expense  debited  to  the  Rawstock  Warehouse  account,  is  to  charge  such 
total  expense  to  the  hides  and  skins  soaked  monthly,  or  in  other  words,  put 
into  process.  The  distribution  to  the  various  classes  of  rawstock  should  be 
made  on  the  basis  of  the  weight  of  each  class  soaked,  and  the  amount  de- 
termined upon  for  each  class  should  be  carried  by  such  hides  or  skins  on  a 
piece  basis,  due  consideration  being  given  to  the  variation  in  the  size  of  the 
hides  or  skins  of  a  given  class  when  distributing  the  expense  alloted  to  each 
class  on  a  piece  basis. 

However,  if  heavy  purchases  are  made  at  any  time  and  the  hides  or 
skins  are  accumulated  for  any  reason  whatsoever,  which  might  show  a  large 
supply  at  one  time  and  a  small  supply  at  another,  the  above  described  method 
of  distribution  will  be  inaccurate.  In  the  latter  case  the  expense  of  the 
Rawstock  Warehouse  will  have  to  be  divided  and  all  handling  charges,  con- 
sisting of  labor  and  materials  used,  should  be  charged  to  the  hides  and 
skins  received  on  purchases  made,  and  to  the  hides  and  skins  delivered  to 
the  tannery  for  soaking;  while  the  fixed  charges  consisting  of  depreciation, 
taxes,  insurance,  maintenance  and  repairs,  etc.,  should  be  charged  to  the 
hides  and  skins  in  the  opening  inventor>  and  to  the  hides  and  skins  received 
on  purchases  made.  The  weight  basis,  however,  should  again  be  used  in 
distributing  the  charges  to  the  various  classes,  as  well  as  the  piece  basis 
within  each  class  as  previously  explained. 

The  Rawstock  Warehouse  account  No.  519,  therefore,  is  closed  each 
month,  the  credits  being  debited  to  the  various  accounts,  as  well  as  to  the 
lots,  depending  on  the  method  used.  In  either  case  the  respective  control 
accounts  must  also  be  credited  and  debited  with  the  various  items- 

Form  No.  40  provides  a  distribution  sheet  upon  which  the  Rawstock 
Warehouse  expense  can  be  distributed  to  the  stock  put  into  process  when 
the  total  amount  is  distributed  to  the  soakings  monthly  in  accordance  with 
the  first  method,  however,  when  the  second  method  is  used,  then  a  special 
distribution  sheet  will  have  to  be  made. 


HIDES  AND  SKINS  IN  PROCESS  CONTROL  ACCOUNT- 
NO.  53     ( GRAIN  LEATHER  ) 


The  second  control  account  under  this  chapter  is,  as  stated  above,  the 
Hides  and  Skins  in  Process  Control  account  No.  53.  As  in  the  case  with  the 
Hide  and  Skin  Purchases  and  Stores  Control  account,  it  may  be  desirable 
for  some  to  establish  separate  in  process  control  accounts  for  the  various 
classes  of  hides  and  skins  worked.  Ordinarily  such  detail  is  carried  in  sub- 
sidiary records,  but  when  preferred  several  control  accounts  can  be  opened 
as  follows: 


21 


Control  Account  Nos. 

Calfskins  in  Process 531 

Kipskins  in  Process 532 

Extremes  in  Process 533 

Buffs  in  Process 534 

Hides   in   Process 535 

Horsehides  in   Process 536 

Etc. 

To  open  so  many  separate  in  process  control  accounts  will  complicate  mat- 
ters considerably,  as  the  splits  will  have  to  be  credited  to  the  hide  or  skin 
m  process  account  from  which  such  splits  were  taken  and  the  finished 
leather  must  also  be  credited  to  the  process  control  accounts,  so  that  a  very 
definite  record  would  have  to  be  kept  of  the  hides  and  skins  while  in  process 
If  individual  control  accounts  were  established.  If  only  one  control  account 
IS  opened  for  all  the  hides  and  skins  in  process,  then  all  the  debits  and 
credits  are  made  to  the  one  account  and  the  detail  is  carried  in  the  subsidiary 
cost  records.     The  latter  is  strongly  recommended. 

The  Hide  and  Skin  in  Process  Control  account  No.  53,  or  the  individual 
control  accounts  for  the  several  classes  above  enumerated,  should  be  debited 
first  each  month,  with  the  inventory  of  all  hides  and  skins  in  process  at  the 
beginning  of  the  month,  and  each  day,  week  or  month  with  the  hides  and 
skins  which  are  put  into  process  as  credited  to  the  Hide  and  Skin  Purchases 
and  Stores  Control  account  or  accounts.  The  Rawstock  Warehouse  expense 
when  distributed  monthly  to  the  soaking  only,  should  also  be  debited  to 
this  account  as  previously  explained. 

The  Hides  and  Skins  in  Process  Control  account,  or  accounts,  should  be 
credited  daily,  weekly,  or  monthly,  with  the  hide  substance  value  in  the 
splits  obtained  during  the  month,  which  value  will  be  figured  as  explained 
in  the  paragraph  reg:arding  splits. 

The  hair  and  fleshings  removed  from  the  hides  and  skins  after  the 
stock  IS  put  into  process,  should  be  charged  with  all  the  expense  of  handling 
after  the  removal  of  the  same  from  the  hides  or  skins,  and  the  net  revenue 
derived  from  the  sale  of  such  "beam  house  offal"  as  it  is  commonly  known 
should  also  be  credited  to  the  Hides  and  Skins  in  Process  Control  account  or 
accounts. 

The  Hides  and  Skins  in  Process  Control  account,  or  accounts,  must  also 
be  credited  with  the  cost  of  the  hide  or  skin  substance  in  the  leather  finished 
during  the  month.  The  balance  in  the  account  represents  the  inventory  at 
cost  of  the  rawstock  in  process  at  the  close  of  the  month,  for  all  grain 
leather.  ° 

In  charging  the  hides  and  skins  to  leather  finished,  it  is  always  to  be 
assumed  that  the  stock  moves  regularly  and  uniformity,  and  therefore,  that 
the  oldest  hides  and  skins  are  those  finished  first.    If  for  any  reason  all  the 


22 


stock  does  not  move  regularly  and  that  fact  is  known,  then  due  allowance 
must  be  made  for  the  stock  which  is  being  held  back. 

The  detailed  distribution  of  the  cost  of  the  rawstock  to  the  various 
leathers  should  be  made  accurately  and  proper  records  from  which  to  obtain 
the  same  should  be  maintained. 

For  this  purpose  form  No.  47,  Rawstock  Distribution  Record  is  sug- 
gested. This  form  should,  however,  be  designed  by  each  corporation  to  meet 
its  individual  needs. 


ALLOCATION  OF  RAWSTOCK  COST  TO  THE  UPPER 
LEATHERS  PRODUCED 

Form  No.  47,  Rawstock  Distribution  Record,  provides  data  from  which 
the  total  cost  of  each  class  of  rawstock  used  each  month,  in  the  manufacture 
of  all  the  various  kinds  of  leather  made  from  such  respective  classes  of  raw 
material  can  be  figured,  after  which  the  distribution  of  such  total  cost  of 
each  class  of  rawstock  finished,  can  be  made  to  the  various  kinds  of  leather 
as  subsequently  explained. 

From  the  reports  made  by  the  foremen  on  form  No.  16  of  the  movement 
of  stock  in  process,  used  in  figuring  manufacturing  cost  and  explained   in 
Chapter  II,  the  rawstock  distribution  records,  form  No.  47,  should  be  com- 
piled.   A  separate  sheet  should  be  carried  for  each  general  class  of  rawstock. 
First   should   be   itemized,    at   the   left,   all   of  the   stock    in   process   at   the 
beginning  of  the  period  according  to  date  soaked,  showing  the  number  of 
pieces  and  the  cost  at  which  it  was  charged  to  the  Hide  and  Skin  in  Process 
Control  account  or  accounts.     Under  each  department,  to  the  right,  should 
be  shown  the  number  of  pieces,   (and  the  cost  if  it  is  desired)   in  such  de- 
partment at  the  beginning  of  the  period-     The  total  pieces  in  all  departments 
at  the  beginning,  must  agree  with  the  total  number  of  hides  or  skins  in  the 
itemized  account  of  the  same,  at  the  left  of  the  form.     As  reports  on  form 
No.  16  are  received  from  the  foremen,  entries  should  be  made  of  the  "in"  and 
"out"  of  each  class  of  rawstock  in  ever)^  department.     At  the  close  of  the 
month  the  inventory  count  received  from  each   foreman,   for  each   kind  of 
stock,  should  agree  with  the  total  "in"  minus  the  total  reported  "out."     The 
total  pieces  reported  out  of  the  last  dei)artment  as  finished  leather,   made 
from  each  class  of  rawstock,  regardless  of  the  kind  of  leather  produced  there- 
from, should  be  costed  in  total,  using  the  oldest  equivelent  pieces  according 
to  the  list  on  the  extreme  left^  of  the  form.     The  cost  at  which  the  rawstock 
is  charged  to  finished  leather,  should  always  be  the  cost, at  which   it  was 
originally  charged  into  process,  minus  any  credit  for  splits  or  beam  house 
offal. 

The  total  quantity  of  leather  finished  from  each  class  of  raw  stock  is 
obtained  from  the  tally  sheets  of  leather  sorted,  on  form  No.  36.  The  total 
quantity  of  each  kind  of  leather  should  be  extended  at  the  market  selling 


23 


price  per  foot  at  the  close  of  the  month,  minus  the  manufacturing,  selling 
admmistration  and  financial  costs,  as  well  as  any  discount  allowed,  for  such 
leathers   respectively.     A  total   of  all   such   extensions   for  all   the   various 
leathers  produced  from  a  given  class  of  rawstock,  represents  the  total  market 
sellmg  price  of  all  the  leather  produced  from  such  rawstock,  minus  the  con- 
version factors.     To  distribute  the  total  rawstock  cost  of  a  given  class,  to 
the  various  leathers  produced  from  such  rawstock,  the  market  selling  figures 
minus  the  conversion  factors,  used  for  each  kind  of  leather,  in  total  amount 
or  per  foot,  are  then  reduced  or  increased,  by  a  percentage  representing  the 
ratio  of  the  total  actual  rawstock  cost,  to  the  total  market  sales  value  of  all 
the  leather  produced  from  such  class  of  rawstock.     No  selling  figure  should 
be  used  which  is  less  than  the  conversion  cost,  plus  the  value  per  foot  of  the 
rawstock  in  glue  or  offal.    This  will  determine  whether  it  is  profitable  or  not 
to  produce  certain  grades  or  kinds  of  leather.     To  illustrate  this  method  of 
distribution  more  clearly  the  following  table  is  given : 


Kind  of  Leather 

Produced 

from  Calfskins 

1 


Full  Grain,  Colored 
Smooth,  Colored . . . 
Boarded,  Colored .  . 
Full  Grain,  Black.. 

Smooth,  Black 

Boarded,  Black 

Snuffed,  Colored . . . 

Snuffed,  Black 

Suede 

Total 


Total  Production   Made  from   Calfskin   During 
One  Month 


Total 

Footage 

Produced 

2 


5000 

10000 

3000 

8000 

12000 

10000 

3000 

2000 

1000 


Market  Selling 

Figure,  Minus 

Conversion  Factors 

3 
Per  Ft.      Total 


.30 
.40 
.20 
.50 
.20 
.30 
.40 
.20 
,30 


$  1500.00 

4000.00 

600.00 

4000.00 

2400.00 

3000.00 

1200.00 

400.00 

300.00 

S1740O.00 


I  Cost  of  Calfskins 

Distributed  to 
Leathers  Produced 

4 
Per  Ft        Total 


.15 
.20 
.10 
.25 
.10 
.15 
.20 
,10 
15 


$  750.00 

2000.00 

300.00 

2000.00 

1200.00 

1500.00 

600.00 

200.00 

150.00 

$8700.00 


In  this  illustration  the  writer  has  used  "Calfskins,"  as  the  general  class  of 
rawstock  in  the  assumed  production.  In  the  first  column  is  shown  the  vari- 
ous kinds  of  leather  produced  during  the  month,  in  which  calfskins  form  the 
basic  material.  You  will  note  blacks  and  colors  are  shown  separately,  the 
point  being  that  all  leather  produced  from  each  kind  of  rawstock  during  each 
month  must  be  tabulated  separately  for  the  distribution  of  the  cost  of  the 
raw  material.  In  column  two  is  shown  the  footage  of  each  kind  of  leather 
produced,  which  is  secured  from  the  tally  sheet  form  No.  36.  In  column 
three  is  shown  the  market  price  of  each  kind  of  leather,  on  the  last  day  of 
the  month,  (which  for  this  illustration  is  only  an  assumed  figure),  minus  the 
conversion  factors,  manufacturing,  selling,  administration  and  financial  costs 
as  well  as  the  discount  if  allowed.  The  total  footage  produced  is  extended 
at  the  selling  figure  per  foot  and  the  total  sales  value  (minus  those  con- 
version factors)  is  obtained  for  all  the  leather  made  from  calfskins  during 
the  month,  which  is  also  shown  in  column  three.    The  total  figure  of  column 


24 


four  represents  the  total  actual  cost  of  all  calfskins  finished  during  the 
month,  which  is  taken  from  the  rawstock  distribution  records,  and  which  is 
the  amount  that  is  credited  to  the  Hides  and  Skins  in  Process  Control  ac- 
count for  the  leather  finished.  In  this  illustration,  it  will  be  noted  that  the 
total  raw  material  cost  of  the  calfskins  finished  is  assumed  to  be  $870000  and 
the  sales  value  as  $17400.00.  In  other  words  the  actual  cost  is  50%  of  the 
sales  value,  therefore,  the  selling  figure  for  each  item  or  kind  of  leather  is  re- 
duced 50%,  both  per  foot  and  in  total,  and  thereby  the  total  actual  cost  of 
all  raw  calfskins  is  distributed  to  the  various  kinds  of  leather  produced  from 
such  rawstock  on  a  relative  basis.  This  distribution  can  be  carried  down 
to  the  point  of  distributing  such  rawstock  cost  to  all  of  the  various  grades 
of  each  kind  of  leather  if  that  be  the  desire  of  a  corporation,  which  however, 
is  believed  to  be  unnecessary. 

The  above  is  applicable  when  leather  is  finished  without  interruption, 
that  is  when  all  grades  and  weights  move  iLiniformily.  If  for  any  reason, 
however,  the  better  grades  are  finished  first  and  the  poorer  grades  are  held 
up  to  supply  the  demand,  or  if  light  weights  are  held  up  and  heavy  leather 
is  rushed  through,  the  flat  average  cost  for  the  rawstock  obtained  in  the 
above  manner  should  be  given  further  consideration. 

From  actual  previous  experience  should  be  determined  the  average  run 
of  selections  for  the  kind  of  leather  which  is  being  finished  irregularly.  For 
example  this  may  be  found  to  be 


Selection 

1 
2 
3 
4 
5 


Perc<mtage  obtained  in 
prev'ious  production 
10% 
50% 

25% 
10% 

5% 


The  flat  cost  which  is  allocated  to  the  given  kind  of  leather  which  is  not 
being  produced  uniformly,  should  then  be  allocated  on  the  percentage  found 
to  be  representative  of  the  selection  usually  obtained.  For  instance,  if  the 
flat  cost  of  the  rawstock  was  found  to  be  20c  per  foot,  and  only  the  4th  and 
5th  grades  were  being  finished,  it  would  not  l)e  correct  to  apply  the  20c  cost 
to  these  grades.  The  20c  cost  should,  therefore,  be  allocated  on  the  per- 
centage of  selection,  which  might  show  the  cost  on  the  4th  grade  as  16c  and 
on  the  5th  grade  as  12c.  The  leather  actually  produced  would  then  be 
charged  at  the  cost  for  the  grade  produced,  and  the  balance  would  remain 
in  the  stock  in  process  inventory.  If  this  is  the  case  proper  notation  should 
be  made  on  the  itemized  list  of  the  stock  in  process  on  the  Rawstock  Dis- 
tribution Record  form  No.  47,  so  that  when  the  leather  which  was  held  back 
is  finished,  the  proper  cost  will  be  charged  to  the  same. 


25 


SPLITS— HIDE  SUBSTANCE  COST— UPPER  LEATHERS 

The  value  of  the  hide  substance  in  the  splits  should  be  arrived  at  by- 
taking  the  selling  value  of  the  splits  in  their  first  marketable  stage,  and  de- 
ducting from  this  selling  value  the  manufacturing,  selling,  administration  and 
financial  costs  applied  to  the  same  up  to  that  point,  and  discount  if  any,  leav- 
ing the  hide  substance  selling  value  in  the  splits.  The  amount  so  arrived  at, 
which  is  chargeable  to  splits,  should  be  credited  to  the  Hides  and  Skins  in 
Process  Control  account  No.  53  and  to  the  Rawstock  Distribution  Record 
form  No.  47,  and  should  be  debited  to  a  Split  Rawstock  in  Process  Control 
Account,  No.  54,  for  which  a  separate  record  should  also  be  established  on 
form  No.  47.  The  grains  and  splits  are  then  carried  through  separately,  and 
must  be  reported,  "in"  and  "out,"  of  each  department  separately  by  the  fore- 
men, on  stock  movement  report  form  No.  16. 

The  Split  Rawstock  in  Process  Control  account  No.  54  after  being 
debited  each  month  with  the  inventory  value  of  the  rawstock  in  the  splits  in 
process,  as  well  as  the  rawstock  value  of  all  the  splits  created  during  the 
month,  should  be  credited  with  the  value  of  the  split  rawstock  in  all  the 
splits  finished  during  the  month,  again  assuming  that  the  oldest  splits  in  the 
tannery  are  finished  first,  and  therefore,  the  Rawstock  value  of  the  oldest 
splits  in  process  should  be  applied  to  the  splits  finished. 

The  detailed  records  of  split  rawstock  in  process,  are  identically  the 
same  as  the  detailed  records  of  the  hide  substance  in  the  grains,  and  the  dis- 
tribution of  the  rawstock  cost  in  the  splits  should  be  handled  in  the  same 
manner  as  the  distribution  of  the  rawstock  cost  in  the  grain  leathers,  which 
has  previously  been  explained. 


ALLOCATION  OF  RAWSTOCK  COST  TO  BARK  TANNED 
LEATHERS— GRAINS  AND  SPLITS 

In  the  production  of  Bag,  Strap  and  Case  Leathers,  or  any  other  kind 
of  leather  which  is  split  to  produce  various  weights  of  grains  from  1^^  oz.  to 
10  oz.,  substantial  test  lots  of  hides  should  be  run  through  the  tannery  for 
each  weight,  or  gauge  of  grain  leather  produced,  in  order  to  arrive  at  basic 
percentages  of  value  on  which  to  divide  the  hide  substance  cost  between  the 
grains  and  splits,  and  also  to  show  the  yield  of  leather  for  each  particular 
weight  of  grain.  It  is  recommended  that  in  such  tests  the  following  infor- 
mation be  accurately  obtained: — 

1 — Invoice  weight  of  hides  and  average  weight  per  hide. 
2 — Selling  measurement  of  finished  grains  by  selections  or  grades, 
3 — Selling  measurement  or  weight  of  each  class  of  splits. 
4 — Yield  of  leather  fiom  invoice  weight 

Assuming  that  the  weights  of  hides  generally  used  are  of  the  same 
average  as  those  of  the  foregoing  test  for  the  diflferent  weights  of  leather. 


26 


the  relative  percentages  of  value  of  the  grains  and  splits  should  be  used  in 
allocating  the  hide  substance  cost  to  the  grains  and  splits  of  each  weight. 

These  tests  will,  no  doubt,  develop  the  fact  that  the  light  weight  hides 
are  used  for  the  lighter  grains  and  the  heavy  hides  are  used  for  the  heavy- 
grains.  This  should  be  taken  into  consideration  in  allocating  the  cost  of  the 
hides  per  piece  to  the  different  weights  of  leather  produced. 

The  value  of  the  hide  substance  in  the  splits  in  the  foregoing  tests  should 
be  arrived  at  by  taking  the  market  selling  value  of  the  splits  in  their  first 
marketable  stage,  and  deducting  from  this  selling  value,  the  manufacturing, 
selling,  administration  and  financial  costs  applied  to  the  same  up  to  that 
point,  also  discounts  if  any;  leaving  the  selling  value  of  the  hide  substance 
in  the  split.  This  value  should  then  be  credited  to  the  cost  of  the  hide,  leav- 
ing the  balance  as  representing  the  cost  of  the  grain  leather. 

Daily,  weekly  or  monthly  reports  should  be  obtained  from  the  splitting 
department,  showing  the  number  of  sides  or  hides  split  into  the  various 
weights.  At  the  close  of  each  month  the  cost  of  the  hides  split  during  the 
month  should  be  allocated  to  the  grains  and  the  splits  as  above  outlined,  and 
the  amount  that  is  chargeable  to  the  splits,  should  be  credited  to  the  Hides 
and  Skins  in  Process  account.  No.  53,  and  debited  to  the  Split  Rawstock  in 
Process  account  No.  54.  This  will  leave  only  the  cost  value  of  the  grains  in 
the  Hides  and  Skins  in  Process  account  Nc  53.  Separate  rawstock  dis- 
tribution records  on  form  No.  47  should  be  maintained  for  each  weight  or 
gauge  of  grain  leather,  as  well  as  for  each  class  of  splits  obtained,  each 
showing  the  number  of  pieces  and  their  respective  values. 

The  leather  that  is  finished  monthly  is  obtained  from  the  tally  sheets, 
form  No.  36,  which  should  be  applied  against  an  equal  number  of  sides  of 
corresponding  weights  in  the  Hides  and  Skins  in  Process  account  No.  53 
(grains),  at  the  costs  shown  for  such  grains  on  the  rawstock  distribution 
record  form  No.  47  for  the  respective  weights  of  leather,  assuming  that  the 
first  sides  charged  to  the  same  are  the  first  finished,  thus  arriving  at  the  hide 
substance  cost  per  foot  of  the  leather  finished,  table  run.  This  cost  should 
then  be  allocated  to  the  various  selections  or  grades,  based  on  the  spread 
between  the  market  selling  prices  of  the  various  selections  as  previously  ex- 
plained. 

As  splits  are  finished,  the  rawstock  cost  should  be  allocated  and  dis- 
tributed in  the  same  manner  as  outlined  for  grain  leathers,  assuming  the  first 
splits  created  and  recorded  on  the  rawstock  distribution  records,  form  No.  47, 
for  the  respective  kinds  of  splits  are  the  first  finished. 


YIELDS 

It  is  very  desirable  and  necessary  to  obtam  yields  of  leather  on  the  vari- 
ous classes  of  raw  stock  used,  and  on  the  various  kinds  of  leather  produced, 


27 


which   aid   in   and   furrish   valuable   information   for   purchasing   hides   and 
skins,  as  well  as  making  selling  prices  of  leather- 

If  the  hides  and  skins  are  given  lot  numbers  and  are  stamped  with  such 
lot  numbers  as  previously  suggested,  at  any  time,  or  at  all  times,  when  the 
leather  is  sorted  the  exact  footage  produced  from  a  given  quantity  of  raw 
material,  according  to  the  weights  and  grades  can  be  ascertained,  and  the 
exact  percentage  of  yield  in  footage,  to  the  purchase  weight  can  be  de- 
termined. 

However,  when  leather  is  bark  tanned  and  is  split  into  various  weights 
from  1^  to  12  ounce  grain  leather,  the  weight  naturally  has  a  bearing  on  the 
yield,  and  it  is,  therefore,  necessary  to  obtain,  by  substantial  tests,  the  actual 
yield  on  each  weight  of  leather.  From  these  tests  a  differential  percentage 
between  the  various  weights  can  be  established,  that  is,  the  yield  of  2  ounce 
leather  may  be  3'%  greater  than  that  of  3  ounce  leather,  and  the  yield  of  3 
ounce  leather  may  be  2!%  greater  than  4  ounce  leather  and  so  on.  In  the 
absence  of  this  information  there  could  be  no  comparison  in  the  yields  of  one 
lot  with  another,  as  it  is  necessary  to  take  into  consideration  the  average 
weight  of  the  leather  produced.  For  example,  lot  number  one  may  produce 
leather  of  all  weights,  showing  an  average  weight  of  3  ounce,  and  a  yield  of 
90%.  Lot  number  two  may  produce  leather  of  all  weights  showing  an 
average  weight  of  4^  ounce  and  a  yield  of  85%.  In  order  to  make  the 
proper  comparison  betAveen  the  lots,  or  even  determine  an  accurate  per- 
centage of  yield  for  each  weight  of  leather  produced  from  each  lot,  the  dif- 
ferential arrived  at  in  the  former  tests  should  be  applied  to  each  lot  and  the 
yields  computed  accordingly  for  each  weight  of  leather  finished. 


HIDES  OR  SKINS  LOST  OR  DESTROYED  IN  PROCESS 

The  cost  of  any  hides  or  skins  which  are  lost,  destroyed  or  damaged 
beyond  usage  while  in  process,  together  with  the  manufacturing  cost  ex- 
pended thereon,  should  be  charged  against  the  cost  of  the  general  class  of 
leather  produced  for  the  month  for  which  such  hides  or  skins  were  intended, 
and  the  various  accounts  afifected  should  be  debited  and  credited  accordingly. 


BLANK  PAGE{S)  NOT  FILMED 


CHAPTER    II 


MANUFACTURING  COSTS 

In  order  to  establish  uniformity  it  is  necessary  that  all  tanners  include 
in  their  cost  of  manufacture  the  same  elements.  It  is  fully  appreciated  that  the 
process  of  tanning  varies,  and  therefore  that  some  of  the  methods  outlined 
may  necessarily  have  to  be  altered  slightly  in  order  to  obtain  the  facts,  but  it 
is  hoped  all  will  be  M^illing  to  adjust  their  conditions,  as  nearly  as  possible, 
to  the  general  principles  adopted,  in  order  to  obtain  and  establish  the  long 
sought  uniformity  in  cost  accounting. 

STARTING  AND  FINISHING  POINTS 
OF  MANUFACTURING 

In  order  to  obtain  this  uniformity,  it  was  necessary  to  designate  both 
the  place  to  begin  and  end  the  manufacturing  costs.  It  was  decided  that 
the  first  operation  in  the  Hide  House,  (which  should  not  be  confused  with 
the  Rawstock  Warehouse  referred  to  in  chapter  one)  would  constitute  the 
beginning  of  manufacturing  cost,  and  that  all  Hide  House  expense  (except 
the  sorting  of  hides  and  skins  which  should  be  charged  against  the  respective 
hides  or  skins),  would  be  considered  the  beginning  of  the  manufacturing 
operations. 

It  was  likewise  decided  that  the  last  manufacturing  operation,  after 
which  the  leather  wculd  be  considered  finished,  would  include  the  measur- 
ing, sorting  and  bundling  of  leather,  or  in  other  words,  would  be  the  storing 
of  the  leather  in  warehouses  adjacent  to  the  tanning  plant  or  the  loading 
of  same  on  cars  if  shipped  out  continuously  as  it  is  finished. 

Between  these  two  points,  therefore,  all  expense  is  to  be  considered 
manufacturing  cost. 

The  more  frequently  costs  are  figured  the  better  the  results  will  be, 
therefore  it  is  strongly  recommended  that  they  be  figured  monthly. 

29 


30 


DEPARTMENTS 

In  the  subsequent  pages  certain  departments  have  been  adopted  for 
uniform  practice.  If  a  tanner,  for  any  reason,  desires  costs  on  departments 
not  given,  or  on  a  further  subdivision  of  some  department,  it  can  easily  be 
secured  and  requires  only  the  opening  of  such  additional  departmental  ac- 
counts in  the  cost  ledger  as  may  be  derired.  The  distribution  of  all  labor, 
material,  and  overhead  expense  is  then  made  to  such  additional  departments 
in  the  same  manner  as  provided  for  in  the  departments  that  are  given,  and 
the  costs  will  then  be  figured  in  the  manner  outlined  in  the  following 
paragraphs. 


ACCOUNTS 


Before  outlining  the  accounts,  it  should  again  be  stated  that  they  have 
been  arranged  with  the  intention  of  making  the  system  extremely  flexible. 
At  first  glance  it  may  appear  lengthy  or  even  detailed,  but  if  close  study  is 
given  to  the  outline  and  the  text,  it  will  be  noted  that  a  tanner  can  reduce  the 
work  by  using  but  very  few  accounts,  or  he  can  obtain  detail  by  further  dis- 
tribution of  the  expense,  and  this  can  be  continued  until  the  fluctuation  of 
each  element  of  cost  in  each  department,  can  be  secured  monthly  should  that 
be  desired.  Further  than  that,  if  a  tanner  begins  with  very  little  detail, 
and  as  time  goes  on  sees  a  necessity  for  more,  without  any  general  revision 
of  his  whole  accounting  practice  it  can  be  secured  with  little  or  no  difficulty, 
while  on  the  other  hand,  should  one  start  out  with  more  detail  than  is  later 
needed,  because  possibly  of  discontinuing  the  tanning  of  certain  kinds  of 
leather,  part  of  the  detail  can  easily  be  eliminated  without  a  general  rear- 
rangement of  accounts,  or  even  destroying  comparative  records.  In  Chapter 
VI  you  will  find  illustrated  the  ledger  accounts  necessary  with  the  debits 
and  credits  to  each  account,  shown  on  three  different  plans,  one  for  the  small 
tanner  with  no  detail,  one  for  the  large  tamer  with  all  the  detail  and  one  for 
the  average  tanner  with  an  average  amount  of  detail,  the  latter  being  general- 
ly recommended. 

With  this  short  explanation,  all  will  agree  that  we  have  accomplished 
what  both  large  and  small  tanners  desire,— In  Short,  SIMPLICITY, 
CORRECTNESS  AND  UNIFORMITY. 

It  should  be  stated  here  again,  however,  that  no  matter  how  simple  a 
system  of  cost  finding  is  installed,  it  will  not  operate  by  itself.  If  costs  are 
to  be  figured,  it  is  necessary  to  have  certain  records,  and  in  order  to  get 
such  records  it  requires  a  certain  amount  of  help.  It  depends  largely,  there- 
fore, on  the  amount  of  detail  desired,  as  to  how  much  clerical  help  is  needed, 
but  no  system  can  be  devised  which  wifl  run  without  an  accountant  to 
operate  it. 


CONTROL  ACCOUNTS 


MANUFACTURING  CONTROL  ACCOUNTS  IN  GENERAL 
LEDGER 

As  previously  mentioned,  control  accounts  have  been  established  which 
at  all  times  are  or  course,  carried  in  the  general  ledger,  and  with  which  all 
cost  accounts  must  agree- 
In  numbering  the  accounts,  the  first  figure  indicates  the  general  classi- 
fication under  which  the  account  belongs,  the  next  figure  indicates  the  ac- 
count number,  and  where  a  third  or  fourth  figure  appears  in  the  account 
number,  it  indicates  a  further  sub-division  of  the  main  account.  The  first 
two  figures  in  all  cases  represent  the  main  account. 

Whenever  a  cor^'oration  operates  more  than  one  tannery,  a  separate 
Betterment  in  Process  Control  Account  must  be  used  for  each  tannery.  The 
same  number,  (69)  can  be  used  for  each  tannery  if  either  a  letter  or  the 
plant  name  or  city  where  located  is  used  as  a  prefix  to  designate  the  re- 
spective tanneries.  In  such  a  case,  however,  separate  cost  ledgers  should 
be  operated  for  each  tannery.  The  same  account  numbers  for  all  the  cost 
accounts  can  also  be  used  in  the  cost  ledgers,  if  the  prefix  as  used  in  the  con- 
trol account  is  also  carried  in  the  cost  accounts.  Care  should  be  exercised  in 
such  cases  to  avoid  errors  in  charging  plants  incorrectly. 

Where  other  plants  are  operated  such  as  Extracts,  Glue  or  Cut  Stock 
plants,  etc.,  separate  control  accounts,  as  well  as  cost  accounts,  must  like- 
wise be  established  for  each. 

In  the  following  i:ext  but  one  plant  is  assumed,  although  with  the  above 
provisions,  all  of  the  following  can  be  applied  to  as  many  plants  as  may  be 
in  operation. 


PAYROLL  ACCOUNT— NO.  61 

This  is  the  first  account  under  the  Control  Account  section  of  the 
General  Ledger.  It  acts  as  a  clearing  account  and  should  be  debited  with 
the  total  payroll  each  period,  including  all  salaries  paid  to  officers,  sales- 
men, clerks,  stenogra]:)hers,  etc,  and  the  labor  in  all  plants.  At  the  close  of 
each  period  this  account  should  be  credited  with  the  amount  of  the  payroll 
which   is   properly   chargeable    to    Selling    Expense   Account    No.    44;    the 

31 


32 


amount  of  the  payroll  properly  chargeable  to  Administration  Expense  Ac- 
count No.  43 ;  the  amount  of  the  payroll  pro])erly  chargeable  to  Betterment 
in  Process  Control  Account  No.  69,  (a  separate  Betterment  In  Process  Con- 
trol Account  being  established  for  each  tannery)  ;  and  also  the  amount  prop- 
erly chargeable  to  plants  or  work  other  than  manufacturing  leather.  At  the 
close  of  each  period  this  Payroll  Account  No.  61  is  therefore  balanced.  A 
distribution  sheet  similar  to  Form  No.  32  can  be  used  in  distributing  this 
item.  The  amounts  so  credited  to  this  account  are,  of  course,  then  charged 
or  debited  to  the  respective  accounts  mentioned. 

When  bonuses  are  paid  either  weekly  or  monthly  to  employees,  and 
such  bonuses  are  calculated  on  the  wages  ectrned  or  on  account  of  regular 
attendance,  or  on  any  other  similar  basis,  such  bonuses  are  to  be  considered 
as  a  part  of  the  wages  of  the  employees  and  will  therefore  be  included  in 
the  cost  of  manufacturing,  selling  or  administration.  In  that  case  they 
should  be  treated  and  charged  with  the  labor,  be  it  direct  or  indirect.  How- 
ever, when  bonuses  are  paid  at  the  close  of  the  year  and  are  dependent  on 
the  profits,  in  other  words  are  gifts  and  as  such  virtually  a  distribution  of 
the  profits,  then  such  bonuses  should  not  be  charged  to  the  manufacturing, 
selling  or  administration  costs,  but  should  be  charged  direct  to  profit  and 
loss- 


MATERIALS  AND  SUPPLIES—STORES  ACCOUNT— NO.  62 

While  one  account  can  be  carried  in  the  General  Ledger  as  the  control 
of  all  materials  and  supplies,  and  all  the  detail  be  carried  in  the  stores 
records,  it  would  seem  desirable  to  divide  it  into  at  least  five  or  six  control 
accounts,  which  simplifies  the  accounting.  It  is  suggested,  therefore,  that 
this  control  account  be  divided  as  follows: 

621 — Tanning  Extracts — Stores  ..\ccount. 

622 — Tanning  Oils  and  Greases — Stores  Account. 

623 — Tanning  Chemicals — Stores  Account. 

62-4 — Tanning  Barks — Stores  Account. 

625 — Miscellaneous   Supplies — Stores   Account. 

626 — Fuel — Stores  Account. 

627 — Leach  House  Liquor — Stores  Account. 

Further  refinement  can  of  course  be  obtained  by  opening  a  separate 
account  for  each  kind  of  extract,  oil,  bark  or  supply,  but  it  is  thought  that 
such  detail  should  properly  be  carried  in  the  stores  records  and  that  the 
above  will  be  sufficient  for  control  accounts. 

These  accounts  should  be  debited  with  the  inventory  of  the  respective 
materials  or  supplies  on  hand  at  the  beginning  of  each  period;  and  with  all 
the  purchases  made,  received  and  paid  for.  Daily,  weekly,  or  at  the  close 
of  the  month,  these  accounts  should  be  credited  with  the  actual  amount  of 
materials  and  supplies  which  have  been  issued  and  are  chargeable  to  Bet- 


33 


terment  in  Process  Account  No.  69,  (assuming  that  the  oldest  materials 
were  used  first),  and  the  amount  of  materials  and  supplies  which  are  charge- 
able to  selling  expense  account  No.  44;  leaving  a  balance  or  inventory  of 
the  respective  materials  and  supplies  on  hand.  This  will,  therefore,  balance 
the  accounts  each  mcmth.  The  closing  inventory  in  each  account  will  be  the 
opening  debit  in  the  respective  accounts  for  the  following  period. 

In  taking  the  inventory  of  the  various  kinds  of  materials  and  supplies 
at  the  close  of  each  monthly  period,  the  book  inventory  should  agree  with 
the  actual  inventory.  Discrepancies  should  be  eliminated  as  far  as  possible 
by  educating  the  employees  to  make  proper  records  of  all  materials  and 
supplies  issued  and  used,  and  that  only  such  quantities  as  are  called  for  on 
requisitions  should  be  delivered.  If,  however,  a  difference  does  occur  be- 
tween the  actual  and  book  inventories,  the  difference  should  be  either  debited 
or  credited,  as  the  case  may  require,  to  the  respective  accounts  before  they 
are  closed  for  the  month  and  therefore  such  differences  are  either  absorbed  in 
or  credited  to  the  cost  of  production.  In  figuring  costs,  when  such  adjust- 
ments have  been  made,  the  cost  should  be  figured  for  that  particular  month, 
both  before  and  after  the  adjustment  was  made ;  before  in  order  that  the  com- 
parative value  of  the  cost  data  are  not  destroyed  and  after  in  order  that  the 
total  actual  expense  be  reflected  in  the  cost  of  manufacture  for  the  year,  to 
such  date. 

The  cost  of  all  raaterials  and  supplies  should  include  the  invoice  price, 
plus  freight  and  deliAcry  to  door. 

All  revenue  received  from  the  sale  of  old  twine,  rope,  barrels,  boxes  or 
containers,  etc.,  is  to  be  considered  as  a  miscellaneous  income,  and  not  as 
a  deduction  from  the  cost  of  the  materials  or  supplies  which  may  have  been 
received  therein,  witli  this  exception,  that  if  materials  or  supplies  are  re- 
ceived in  containers  which  are  billed  separately  on  the  invoice,  such  as  car- 
boys for  example,  and  credit  is  allowed  on  return  of  same,  then  of  course 
the  credit  received  for  such  containers  should  be  a  credit  to  the  materials 
received  therein.  The  proper  method  of  handling  such  cases  would  be  to 
charge  the  materials  account  only  with  the  cost  of  the  material,  and  open  a 
container  account  which  would  be  charged  with  the  containers  when  re- 
ceived and  credited  v/hen  they  are  returned. 

Cash  discounts  are  not  to  be  deducted  from  the  price  of  materials,  but 
should  be  taken  as  miscellaneous  income  when  the  privilege  of  discount  is 
used.  Trade  discounts,  when  allowed,  are,  of  course,  deducted  before 
calculating  the  cost  cf  the  materials  or  supplies. 

For  cost  purpos(;s  any  materials  or  extracts  which  may  be  manufac- 
tured by  a  corporation,  either  at  the  tanning  plant  or  at  separate  plants  owned 
and  operated  by  the  corporation,  should  be  charged  to  the  tannery  at  the 
same  price  at  which  they  are  sold  to  others  or  as  close  to  market  as  possible. 
Where  this  is  done  care  should  be  exercised  when  reporting  for  taxation  so 
that  inter-department  profits  are  eliminated. 


S4 


Materials  or  supplies  used  in  plants  or  departments  not  required  for 
manufacturing  leather   should,   of  course,   also   be   credited   to   the   control 

accounts,  but  such  credits  are  not  charged  to  Betterment  in  Process  Account 
No.  69;  but  rather  to  an  account  covering  the  plant  or  department  wherein 
used-  The  amounts  so  credited  to  these  various  material  and  supply  ac- 
counts will,  of  course,  be  debited  to  the  respective  accounts  mentioned. 

To  simplify  inventorying  materials  or  supplies,  which  are  purchased  in 
large  quantities,  and  are  received  in  barrels,  boxes,  bags  or  containers,  it  will 
be  found  practical  to  paint  large  numbers  on  each  package  of  a  given  pur- 
chase, numbering  the  same  serially  beginning  with  number  one;  then  piling 
them  in  storage  with  the  lowest  number  (or  No.  1)  underneath  and  to  the 
back,  and  the  highest  number  toward  the  outside  in  front,  where  it  can  be 
reached  first.  In  using  such  materials,  the  highest  numbered  package  should 
always  be  consumed  first,  therefore,  at  inventory  time  the  number  appearing 
on  the  top  or  front  package  would  indicate  that  all  of  the  shipment  from 
package  No,  1  to  such  number  as  is  on  top  is  still  there  and  consequently 
would  not  have  to  be  recounted. 

Any  materials  or  supplies  which  may  be  drawn  from  stores  in  large 
quantities  and  are  charged  to  a  department  but  are  not  all  used  at  the  close 
of  the  month,  should  be  inventoried  and  credited  to  the  department  to  which 
they  were  originally  charged.  Such  materials  or  supplies  are  then  con- 
sidered as  stores  property  until  after  closing.  Immediately  after  closing 
the  materials  which  remained  in  the  departments  and  were  inventoried 
should  again  be  charged  to  the  respective  departments  wherein  held,  so 
that  the  amounts  consumed  in  the  following  month  will  be  correct  and  be 
included  in  the  costs  for  that  period. 


WATER— PURCHASED,  ACCOUNT—NO.  63 


This  account  should  be  debited  each  period  with  the  cost  of  all  water 
purchased.  If  water  bills  are  paid  quarterly,  or  semi-annually  and  are  large 
in  amount,  the  approximate  amount  per  month  should  be  debited  to  this 
account  and  credited  to  an  accrued  water  account,  the  latter  being  debited 
when  bills  are  actually  paid  and  any  difference  which  may  then  occur  be- 
tween the  accrued  amount  and  the  actual  payment  is  then  charged  or  credited 
to  the  current  month's  water  purchased  account,  No.  63.  Here  again,  how- 
ever, should  this  be  of  a  considerable  amount,  the  cost  should  be  figured 
both  before  and  after  such  adjustment  is  raade,  for  reasons  explained  in 
previous  paragraphs  regarding  materials  and  supplies. 

The  Water  Purchased  Account,  No.  63,  should  be  credited  each  month 
with  the  amount  of  water  chargeable  to  Betterment  in  Process  Account 
No.  69,  and  if  used  in  other  plants  or  departments  not  necessary  for  manu- 
facturing leather,  the  amount  chargeable  to  such  other  operations  should 
also  be  credited.  The  total  credits  will  balance  this  account  at  the  close  of 
each  month.     (If  water  is  pumped  from  wells  owned  by  the  corporation,  it 


35 


will  be  treated  in  the  cost  accounts.)     The  amounts  credited  to  this  account 
will,  of  course,  be  charged  or  debited  to  the  respective  accounts  mentioned. 

LIGHT,  HEAT,  POWER— PURCHASED,   ACCOUNT— NO.  64 

This  account  should  be  debited  each  month  with  the  actual  amount  paid 
for  all  electric  light  and  ])ower,  gas,  and  heat  purchased.  It  should  likewise 
be  credited  with  the  amount  chargeable  to  Betterment  in  Process  Account 
No.  69,  and  if  used  in  other  plants  or  departments  not  required  for  manufac- 
turing leather,  the  amount  chargeable  to  such  other  operations  should  also 
be  credited.  This  account  is  therefore  balanced  each  period.  (If  light,  heat 
or  power  is  produced,  same  will  be  treated  in  the  cost  accounts.  If  pur- 
chased and  produced,  only  that  portion  of  the  light,  heat  and  power  which  is 
purchased  should  be  charged  to  this  account.)  The  amounts  so  credited  to 
this  account  will  of  course,  be  debited  to  the  respective  accounts  mentioned. 


DEPRECIATION  ACCOUNT,— NO.  65 

The  work  connected  with  calculating  this  item  of  expense  can  be  great- 
ly simplified,  since  after  the  amount  has  once  been  determined  or  figured  for 
the  year,  no  change  is  necessary,  unless  the  departments  are  moved  or 
alterations  or  additions  are  made  to  the  buildings,  machinery  or  equipment, 
which  changes  would  eft'ect  the  amount  of  the  capital  assets  to  be  depreci- 
ated- 

In  computing  depreciation,  from  the  cost  of  the  buildings,  machinery, 
tools  and  equipment,  furniture  or  fixtures,  not  the  appreciated  or  depreci- 
ated value,  but  the  cost,  is  deducted  the  estimated  ultimate  salvage  value. 
The  number  of  years  the  buildings,  machinery,  equipment,  furniture  or  fix- 
tures will  render  efficient  service  .should  then  be  estimated  as  accurately  as 
possible,  and  the  net  remainder,  after  having  deducted  the  salvage  value 
from  the  cost,  should  be  depreciated  an  equal  amount  each  year  during  such 
estimated  life.  The  estimated  life  of  service,  and  therefore  the  rate  of  de- 
preciation, w411  of  course,  be  different  for  buildings,  machinery,  and  the 
various  kinds  of  equipment,  and  will  also  vary  between  the  different  kinds 
of  buildings,  machinery  or  equipment,  depending  entirely  upon  the  existing 
local  conditions.  By  this  method,  therefore,  the  total  annual  depreciation 
for  all  the  capital  assei:s  which  are  subject  to  deprecjation,  should  be 
obtained. 

The  amount  of  depreciation  which  should  be  set  up  monthly  and 
debited  to  depreciation  account  No.  65,  can  be  calculated  in  one  of  two 
ways;  either, 

(a)  By   taking   one-twelfth   of   the   yearly   depreciation    on    Buildings, 
Machinery,  Tools  and  Equipment,  Furniture  and  Fixtures,  etc.,  Ox- 

(b)  By   the   amount   obtained   in   di\iding   the   anticipated   yearly   de- 
preciation of  Buildings,  Machinery,  Tools  and  Equipment,  Furni- 


36 


ture  and  Fixtures,  etc.,  by  the  anticipated  number  of  working 
days  in  the  year,  obtaining  a  rate  per  day  and  charging  each 
month  at  such  rate  per  day  for  the  number  of  working  days  it 
was  anticipated  that  would  be  worked,  during  the  respective 
months. 

The  amount  so  charged,  whichever  method  is  used,  should  be  credited 
to  a  Depreciation  Reserve  Account. 

Should  the  capital  assets  be  either  increased  or  diminished,  the  amount 
of  depreciation  must,  of  course,  be  increased  or  diminished  in  accordance 
therewith.  In  some  instances  it  may  be  desirable  to  keep  the  amount  of 
depreciation  separated,  as  between  various  assets,  in  which  case  accounts 
should  be  opened  for  each  division,  viz.: 

651 — Depreciation  Buildings. 
652 — Depreciation  Machinery. 
653 — Depreciation  Tools  and  Equipment 
65^1 — Depreciation  Furniture  and  Fixtures. 

In  such  cases  the  respective  amounts  wc»uld  be  debited  and  credited  as 
explained,  and  separate  depreciation  reserve  accounts  for  each  division 
would  also  have  to  be  established  and  treated  as  outlined.  This  latter  sub- 
division of  the  depreciation  accounts  is  recommended  as  desirable  practice. 

Depreciation  Accounts  65  or  651,  652,  653,  and  654,  should  be  credited 
each  month  with  the  amount  of  such  depreciation  which  is  properly  charge- 
able to  Betterment  in  Process,  account  No.  69;  the  amount  prop- 
erly chargeable  to  Selling  Expense  account  No.  44;  the  amount  proper- 
ly chargeable  to  Administration  Expense  account  No.  43;  and  the  amount 
properly  chargeable  to  other  plants  or  departments  not  used  in  manufac- 
turing leather.  These  depreciation  accounts  are  therefore  balanced  each 
month.  Form  No.  33  can  be  used  for,  and  may  aid  in,  distributing  the  total 
depreciation  charges.  The  amounts  so  credted  to  these  accounts  are,  of 
course,  debited  to  the  respective  accounts  mentioned. 

The  subject  of  Depreciation  is  treated  here  only  to  show  how  it  should 
be  handled  with  respect  to  including  it  in  cost  records.  Proper  methods  of 
depreciation,  as  well  as  records  of  the  sam.e,  together  with  the  average  life 
of  buildings  and  machinery,  etc.,  as  found  in  the  tanning  industry,  will 
probably  be  issued  in  another  booklet. 


INSURANCE  ACCOUNT— NO.  66 

This  account  had  probably  better  be  divided  into 

651— Fire,  Use  and  Occupancy,  and  General,  Insurance 
652 — Liability   or   Compensation    Insurance. 

and  such  further  subdivisions  as  may  be  desired.     These  accounts  should 
be  debited  with  the  amount  per  month,  that  is,  one-twelfth  of  the  yearly 


87 


amount  or  the  actual  amount  for  the  respective  months,  obtained  by  divid- 
ing the  anticipated  yearly  insurance  premiums  by  the  anticipated  number 
ot  working  days  for  the  year  and  charging  into  the  respective  months  the 
amount  per  day  for  the  number  of  working  days  it  was  anticipated  would 
be  worked  during  each  month.  This  was  explained  in  detail  in  the  para- 
graphs on  depreciation. 

A  Prepaid  Insurance  account  for  premiums  paid  for  Fire,  Use  and  Oc- 
cupancy, and  all  general  insurance  and  an  Insurance  Accrued  Account  for 
Liability  or  Compensation  Insurance,  should  be  established  These  would 
be  credited  with  the  monthly  charge  made  to  the  above  insurance  accounts 
No.  66,  or  Nos.  661  and  662,  and  which  would  be  debited  with  the  insurance 
premiums  when  actually  paid.  Any  difference  in  the  Prepaid  Insurance  or 
Insurance  Accrued  accounts  is  then  charged  to  Insurance  Account  No.  66, 
or  Nos.  661  and  662  in  the  current  month  when  such  difference  is  obtained. 
Here  again,  should  it  be  a  considerable  amount,  the  cost  must  necessarily 
be  figured  both  before  and  after  the  adjustment  is  made. 

The  insurance  accounts  No.  66,  or  Nos.  661  and  662,  should  be  credited 
monthly  with  the  amount  chargeable  to  Betterment  in  Process  account  No- 
69;  with  the  amount  chargeable  to  Hides  and  Skins  Purchase  and  Stores 
account  No.  51 ;  with  the  amount  chargeable  to  Selling  Expense  account 
No.  44;  with  the  amount  chargeable  to  Administration  Expense  account 
No.  43 ;  and  with  any  amount  properly  chargeable  to  other  plants  or  depart- 
ments not  used  in  manufacturing  leather.  These  insurance  accounts,  there- 
fore, are  balanced  each  month.  Form  No.  35,  which  can  be  used  for,  and 
may  aid  in,  distributing  the  total  charges  for  Insurance,  is  suggested.  The 
amounts  so  credited,  to  these  accounts,  are  of  course,  debited  to  the  re- 
spective accounts  mentioned. 


TAX  ACCOUNT— NO.  67 


It  may  be  desirable  in  some  cases  to  subdivide  this  account  into 

671 — State  Taxes. 

672 — Real  Estate  or  Personal  Property,  etc. 

(No  federal  taxes  should  te  charged  here  as  they  are  not  chargeable  to  costs, 
but  to  profits  or  surplus.)  The  subdivision  of  this  account  is  optional  with 
each  tanner. 

The  tax  accounts  should  be  debited  each  month  with  one-twelfth  of  the 
amount  estimated  as  the  yearly  tax  or  with  the  actual  amount  for  the  re- 
spective months  obtained  as  explained  in  the  paragraph  on  depreciation,  by 
dividing  the  anticipated  yearly  taxes  by  the  anticipated  number  of  working 
days  for  the  year  and  charging  into  the  respective  months  the  amount  per 
day  for  the  number  of  working  days  it  was  anticipated  would  be  worked 
during  such  month. 


^8 


These  amounts  should  be  credited  to  a  Tax  Reserve  or  Accrual  account 
monthly,  the  latter  being  debited  with  the  taxes  when  actually  paid.  Any 
difference  then  occurring  in  the  Reserve  or  Actual  account  is  charged  or 
credited,  as  the  case  may  be,  to  tax  account  No.  67,  or  Nos.  671  and  672,  in 
the  current  month  when  paid.  Here  also,  should  the  same  be  a  considerable 
amount,  as  previously  explained,  the  cost  would  have  to  be  figured  both 
before  and  after  such  adjustment  had  been  made. 

In  fact,  it  might  be  stated,  whenever  adjustments  of  any  kind  are  made 
in  a  month,  which  have  not  been  charged  into  the  cost  previously,  in  such 
month  as  they  occur,  costs  must  be  figured  both  before  and  after  the  adjust- 
ments are  made,  in  order  that  the  value  of  the  comparative  monthly  cost 
data  are  not  destroyed.  The  average  cost  for  the  year  to  date,  need  only 
be  figured  after  the  adjustments  are  made. 

The  Tax  Account  No.  67,  or  Nos.  671  and  672,  should  be  credited  each 
month  with  the  amount  properly  chargeable  to  Betterment  in  Process  ac- 
count No.  69;  with  the  amount  properly  chargeable  to  Selling  Expense  ac- 
count No.  44:  with  the  amount  properly  chargeable  to  Administration  Ex- 
pense account  No.  43;  and  with  any  amount  of  taxes  properly  charge- 
able to  plants  or  departments  not  used  in  manufacturing  leather. 
These  tax  clearing  accounts  are  therefore  balanced  monthly.  The 
amounts  so  credited  to  the  tax  accounts  are,  of  course,  debited  or  charged 
to  the  respective  accounts  mentioned.  Form  No.  34  which  can  be  used  for, 
and  may  aid  in,  distributing  the  total  charges  for  Taxes,  is  suggested. 


MISCELLANEOVS  ACCOUNT— NO.  68 

While  one  control  account  can  be  us.ed,  it  is  recommended  that  the 
following  separate  control  accounts  be  carried  for  the  miscellaneous  items, 
which  will,  in  the  end,  simplify  the  accounting: 

681 — Stationery  and  Printing. 
682— Telephone  and  Telegrapti. 
683— Postage. 
68A — Traveling  Expense. 
685— Welfare  Work. 
The  last  account,  685,  Welfare  Work,  should  really  be  divided  further, 
as  follows : 

6851 — Dining  Room  Expense. 
6852— Doctor,  Nurses  and  Hospital  Expense. 
6853— Educational  Work. 

685-1 — Life  or  Health  Insurance  for  Employees. 
686 — Freight. 
These  accounts  are  debited  monthly,  weekly  or  daily  with  the  expenses 
incurred  for  all  work  represented  by  the  respective  accounts. 


39 


Stationery  and  Printing  account  No.  681,  sliould  be  credited  each 
month  with  the  amount  properly  chargeable  to  Betterment  in  Process  ac- 
count No.  69;  to  Selling  Expense  account  No.  44;  to  Administration  Ex- 
pense account  No.  43 ;  and  to  other  plants  not  used  in  manufacturing  leather. 

Telephone  and  Telegraph  Expense  account  No.  682;  Postage  account 
No.  683;  and  Traveling  Expense  account  No.  684,  should  each  be  credited 
with  the  proper  amounts  in  the  same  manner  as  explained  above  in  connec- 
tion with  Stationery  and  Printing  account  No.  681.  These  accounts,  there- 
fore, are  closed  out  monthly. 

Welfare  Work  account  No.  685,  should  be  debited  with  the  expense 
incurred  for  all  such  work  performed  during  the  month,  and  should  first  be 
credited  with  any  revenue  received,  and  the  balance  then  be  distributed. 
The  amounts  which  are  properly  chargeable  to  Betterment  in  Process  ac- 
count No.  69,  to  Selling  ILxpense  account  No.  44;  and  to  Administration  Ex- 
pense account  No.  43,  should  be  credited.  This  will,  therefore,  balance  the 
account  each  month. 

The  amounts  credited  to  these  miscellaneous  accounts  should,  of  course, 
be  debited  to  the  respective  accounts  mentioned  in  each. 

In  the  event  that  separate  accounts  are  opened  for  the  various  divisions 
of  Welfare  Work,  Dining  Room  or  Restaurant  Expense,  Account  No.  6851, 
would  be  debited  with  all  the  expense  necessary  to  operate  the  dining  room 
during  the  month.     This  account  should  be  credited  with  the  revenue  re- 
ceived for  meals  served.     The  balance  should  then  be  distributed  and  the 
amounts  properly  chargeable  to  Betterment  in  Process  account  No.  69,  and 
to  Administration   Expense  Account   No.   43,   should   be   credited.     Doctor, 
Nurse  and  Hospital,  expense  Account  No.  6852,  should  be  debited  with  the 
expenses  incurred  for  such  services  and  credited  with  the  amount  properly 
chargeable  to   Betterment   in   Process,  Account  No.  69,  and  Administration 
Expense,  Account  No.  43,  respectively.     Educational  and  Safety  Work  ac- 
count    No.     6853     should     be     debited     A^vith     the     expenses     incurred     for 
that     service,     and        credited     with     the     amount     chargeable     to     Bet- 
terment    in     Process     account     No.     69;     to     Selling     Expense     account 
No.    44;    and    to    Administration    Expense    Account    No.    43    respectively. 
Life  or  Health  Insurance  for  Employees  account  No.  6854  should  be  debited 
monthly   with   the   amount   paid   for   premiums   for   such    insurance   or   the 
amount  set  up  for  that  purpose  by  the  corporation.     If  the  employees  pay 
part  of  such  expense,  that  amount  should  first  be  credited  to  the  account, 
and  the  balance  then  be  distributed.     The  amounts  properly  chargeable  to 
Betterment  in  Process  account  No.  69;  to  Administration  Expense  account 
No.  43,  and  to  Selling  Expense  account  No.  44,  should  then  be  credited. 
These  accounts,  therefore,  are  all  balanced  each  month  in  the  same  manner 
as  outlined  for  the  main  account. 

In   distributing   the   amounts   in    these   various   miscellaneous   accounts 
each  month,  betv.een  the  Betterment  in  Process,  Administration  and  Selling 


40 


Departments;  the  actual  amount  of  expense  for  Stationery  and  Printing, 
Telephone  and  Telegraph,  Postage,  and  Traveling,  which  was  incurred  for 
each  department,  should  be  charged.  In  distributing  the  welfare  expenses, 
however,  judgment  will  be  required.  If  the  dining  room  is  operated  entire- 
ly for  the  office  employees,  or  entirely  for  the  plant  employees,  it  should  be 
charged  in  total  to  the  Administration  department  account  in  the  former 
case,  while  in  the  latter  it  would  be  charged  to  the  Betterment  in  Process 
account  No.  69.  If,  however,  it  is  operated  and  used  by  both,  then  the  ex- 
pense must  be  divided  between  the  two  in  proportion  to  the  use  each  makes 
of  it.  In  distributing  the  Doctor,  Nurse  and  Hospital  expense,  some  record 
should  be  kept  so  that  the  amount  of  this  expense  can  be  properly  divided 
and  charged  to  the  correct  accounts.  Likewise,  the  expense  for  Educational 
and  Safety  work  should  be  distributed  and  charged  to  the  account  for  which 
the  expense  was  incurred,  whether  that  be  to  the  Betterment  in  Process, 
Administration  or  Selling  accounts,  and  if  a  part  of  it  is  incurred  for  each, 
then  only  an  amount  which  reflects  the  proper  division  should  be  charged. 
The  distribution  of  the  expense  for  Life  and  Health  Insurance  for  employees, 
should  be  made  upon  the  basis  of  the  employees  insured  in  the  Tannery 
and   the   Administration   and    Selling   departments   respectively. 


FREIGHT  ACCOUNT— NO.  686 


This  account  should  be  debited  with  all  freight  charges  paid.  A  dis- 
tribution of  the  total  amount  debited  to  the  account  will  be  required  month- 
ly. For  this  purpose  there  is  suggested  a  distribution  sheet,  Form  No.  25. 
The  freight  charges  must  be  distributed  between  the  Hides  and  Skins, 
Tanning  Materials,  Fuel  and  Leather  shipments,  on  the  basis  of  the  actual 
amount  paid  on  the  shipments  made  or  received.  The  distribution  thus 
having  been  made.  Freight  account  No.  686  will  be  credited  with  the  amount 
chargeable  to  Hides  and  Skins  Purchase  and  Stores,  the  various  Tanning 
Materials  and  the  Selling  Department  accounts.  This  will  balance  Freight 
account  No.  686  each  month.  The  amount  chargeable  to  the  various  tin- 
ning materials  should  be  charged  as  part  of  their  cost  laid  down  at  the  plant. 


BETTERMENT  IN  PROCESS  ACCOUNT—NO.  69 


This  account  will  be  debited  monthly  with  the  betterment  inventory  of 
stocks  in  process  and  all  Tannery  Labor,  Materials  and  Supplies,  Water, 
Light,  Heat  and  Power  Purchased;  Depreciation,  Insurance,  Taxes,  Sta- 
tionery and  Printing,  Telephone  and  Telegraph,  Postage,  Traveling  Ex- 
pense and  Welfare  Work,  from  the  credit  of  the  following  accounts,  viz. : 


41 


Payroll  Account    61 

Materials   and   Supplies    62 

or 
Tanning  Extracts   621 

Tanning  Oils  and  Greases 622 

Tanning  Chemicals 623 

Tanning  Barks 624 

Miscellaneous   Supplies     625 

Fuel   626 

Leach  House  Liquor 627 

Water — Purchased     63 

Light,  Heat  and  Power  Purchased...  64 

Depreciation   65 

or 
Building    Depreciation    651 

Machinery  Depreciation 652 

Tools  and  Equipment  Depreciation  653 

Furniture  and  Fixtures 

Depreciation 654 

Insurance     66 

or 
Fire  and  General  Insurance 661 

Liability  Insurance  662 

Taxes   67 

or 

State   671 

Real  Estate  &  Personal  Property 

Taxes   672 

Miscellaneous     68 

or 
Stationery  &  Printing  Expense..  681 

Telephone  &  Telegraph  Expense  682 

Postage    683 

Traveling  Expense   684 

Welfare    Work    685 

or 
Dining  Room  Expense 6851 

Doctor,  Nurse  &  Hospital 

Expense   6852 

Educational  and  Safety  Work  6853 

Life    and    Health    Insurance 

for    Employees    6854 

This  account  will  be  credited  monthly  with  the  actual  manufacturing 
cost  of  the  leather  finished,  as  well  as  any  amount  covering  work  performed 
or  expenses  applicable  to  the  Selling  or  Administration  Departments,  or  the 
Hides  and  Skins  Purchase  and  Stores  accounts,  which  amounts  were 
originally  included  in  the  debits  to  this  account.  Such  credits  will  be  re- 
ceived by  credit  memo  from  the  cost  department  or  cost  clerk.     The  dif- 


^^^. 


42 


ference  between  the  debits  and  credits  then  being  the  betterment  inventory 
remaining  in  process-  This  inventory  must  be  verified  occasionally  to  avoid 
errors  and  variations.  It  then  becomes  the  opening  debit  for  the  next 
period  to  this  account. 

Betterment  in  Process  account  No.  69  is  the  control  account  for  the 

entire  cost  ledger  covering  the  manufacturing  operations.  The  total  debits, 
minus  any  offsetting  credits,  to  all  the  cost;  accounts  covering  manufactur- 
ing operations  in  the  cost  ledger,  must  agree  with  the  total  debits,  minus 
any  ofifsetting  credits,  to  the  Betterment  in  Process  account  No.  69. 

As  previously  stated,  should  more  thar  one  tannery  be  in  operation,  a 
separate  Betterment  in  Process  account  No.  69  must  be  opened  for  each 
tannery.  Each  account  can  bear  a  different  number,  or  if  the  same  number 
is  used,  it  must  be  given  a  suitable  prefix.  likewise  any  plants  or  operations 
other  than  tanneries,  should  have  separate  control  and  cost  accounts  similar 
to  the  above. 


COST  LEDGER  ACCOUNTS 


Attention  is  here  again  called  to  the  fact,  that  the  system  outlined  is  very 
flexible.  The  cost  accounts  can  be  installed  to  show  extreme  detail  on  each 
item  of  cost,  or  the  cost  may  be  obtained  by  departments  in  total.  It  is 
therefore  very  simple  in  operation,  for  either  the  small  or  the  large  tanner. 
It  can,  likewise,  be  started  in  a  simple  way,  and  as  more  information  is  desired 
and  required,  further  detail  can  be  secured  by  additional  subdivision  of  the 
accounts,  without  interfering  with  the  origirnal  installation. 

It  has  been  decided  that  Departmental  costs  are  essentially  necessary,  and 
must  be  obtained  where  more  than  one  kind  of  leather  is  manufactured  at  the 
same  plant.  While  in  a  plant  where  only  one  kind  of  leather  is  produced,  the 
entire  plant  might  be  taken  as  one  department  or  unit  in  figuring  costs,  it  is 
decidedly  beneficial  to  departmentalize  even  in  such  a  case,  since,  when  costs 
are  rising,  it  is  then  easy  to  determine  just  where  the  increase  is  occurring, 
and  enables  the  management  to  establish  efficiency  throughout  the  plant  and 
thereby  stopping  the  increasing  factors,  which  is  otherwise  impossible.  It  is 
therefore  suggested,  that  all  carry  departmental  costs,  and  that  each  depart- 
ment's costs  be  carried  separately  for  direct  labor,  direct  materials,  and  in 
total  for  overhead. 


LABOR  CHARGES 


The  first  and  most  important  item  then,  is  the  proper  distribution  of 
labor.  As  the  manufacturing  overhead  expense  of  each  department  is  to 
be  distributed  to  the  various  kinds  of  leather  on  the  basis  of  direct  labor,  it 
is  readily  seen  that  the  proper  distribution  of  labor,  especially  direct  labor, 
is  very  important. 


43 


As  previously  staled,  definite  forms  have  not  been  adopted,  because  of 
the  varying  local  conditions  requiring  individual  consideration;  however, 
general  suggestions  for  forms  have  already  been  referred  to  and  will  be 
given  throughout  in  order  to  illustrate  certain  points.  These  can  be  im- 
proved or  revised  to  suit  the  conditions  existing  in  the  various  corpora- 
tions. Form  No.  1  has  been  designed  as  a  distribution  sheet  for  all  the 
labor,  direct  and  indirect,  which  has  been  charged  to  the  Betterment  in 
Process  account  No.  69,  and  distributes  this  item  of  cost  to  the  various  de- 
partments. The  payroll  book  or  records  should  show  daily  where  each 
employee  has  worked.  From  such  payroll  record,  compilation  of  report 
Form  No.  1  can  be  made.  Of  course  direct  labor  is  more  easily  distributed  to 
the  departments  than  is  indirect  labor.  In  the  case  of  indirect  labor,  whenever 
it  is  possible  to  alloca^re  the  same  to  a  department,  or  to  divide  it  between 
two  or  more  departments,  this  should  be  done,  but  where  it  is  of  a  general 
nature,  as  in  the  case  of  watchmen  for  the  entire  plant,  for  example,  that 
class  of  labor  is  distributed  and  charged  to  the  Miscellaneous  Indirect  Labor 
account. 

In  the  separation  and  distribution  of  all  labor  charged  to  manufacturing, 
direct  labor  shall  be  known  to  include  any  and  all  labor  expended  and  paid 
for,  which  is  applied  en  any  operation  that  can  be  directly  charged  to  the 
manufacture  of  leatlier,  including  working  foremen  and  assistants, 
handlers,  and  counters.  Indirect  labor,  on  the  other  hand,  shall  include  all 
other  labor  in  and  about  the  tannery  which  cannot  be  charged  directly  to  any 
operation,  and  would  include  such  items  as  superintendent's  salaries,  foremen 
and  assistants,  who  do  no  regular  work  on  the  leather,  prorated  amount  of 
general  plant  manager's,  or  general  superintendent's  salary,  time- 
keepers, elevator  men,  watchmen,  janitors,  outside  yard  men,  storeroom 
clerks,  inventory  labor,  stock  in  process  followers,  etc.  Should  a  foreman 
devote  a  portion  of  his  time  to  actual  operations,  the  work  being  done  by 
him  should  be  charged  to  direct  labor  at  the  regular  rate  of  other  employees 
doing  the  same  class  of  work,  and  the  balance  of  the  salary  will  be  charged 
to  indirect  labor.  As  previously  stated,  whenever  possible,  the  indirect  labor 
should  be  distributed  to  the  department  or  departments  in  which  it  occurs, 
the  balance  being  charged  to  the  general  or  miscellaneous  indirect  labor 
account. 

Form  No.  2,  Emi)loyees'  Labor  Record,  is  suggested  for  keeping  an 
account  of  each  employee's  work  during  each  period,  from  which  the  dis- 
tribution can  be  made  on  Form  No.  1.  One  sheet  of  Form  No.  2  should 
be  carried  for  each  man.  This  record  can  be  kept  by  the  foreman  or  super- 
intendent in  small  plants,  while  in  larger  establishments  it  would  be  recorded 
in  the  time  keeping  department  from  daily  time  slips  submitted  by  each 
employee. 

The  most  accurate  method  of  costing  the  labor  necessary  in  manufac- 
turing the  various  kinds  of  leather,  would  be  to  distribute  each  employee's 
time  daily  to  the  various  kinds  of  leather  on  which  he  worked  in  each  de- 


44 


partment.  This  could  then  be  accumulated  by  the  month  for  each  kind  of 
leather,  thereby  obtaining  accurate  departmental  costs  on  the  various 
leathers  produced.  While  this  practice  is  recognized  as  the  correct  method 
and  form  No.  2  is  so  designed  as  to  provide  for  such  distribution  where  it 
is  wanted,  it  is  believed  to  be  too  radical  a  departure  from  present  methods, 
and  in  many  cases  would  require  more  clerical  help  than  the  results  would 
warrant.  In  this  treatise,  therefore,  labor  v/ill  first  be  distributed  to  the 
various  departments,  and  the  method  of  applying  such  labor  costs  to  the 
various  kinds  of  leather  within  each  department,  will  be  described  in  a  later 
paragraph. 

After  the  distribution  of  all  direct  and  indirect  labor  has  been  made  on 
form  No.  1,  the  total  amount  distributed  thereon  to  each  department  is  then 
debited  to  the  respective  departmental  labor  cost  accounts,  viz  : 

Direct  Labor  Indirect  Labor 

(See  Note  "A,"  Below) 

Hide   House    71  or  711  71  or  713  or  7131 

Beam   House   72  or  721  72  or  723  or  7231 

Tan   Yard    73  or  731  73  or  733  or  7331 

Splitting  and  Shaving 

Department     74  or  741  74  or  743  or  7431 

Coloring  and  Fatliquor- 

ing     Department 75  or  751  75  or  753  or  7531 

Drying   Department    76  or  761  76  or  763  or  7631 

Tacking   Department    ....     77  or  771  77  or  773  or  773 1 

Finishing  Department   ...     78  or  781  78  or  783  or  783 1 

Sorting,  Wrapping  and 

Shipping  Department      79  or  791  79  or  793  or  7931 

Leach    House   80  or  801  80  or  803  or  8031 

Light,  Heat  and  Power 

Department   81  or  811  81  or  813  or  8131 

Maintenance  and  Repair 

Department    82  or  821  82  or  823  or  8231* 

Stable  Expense    83  or  831  83  or  833  or  8331 

Garage    Expense   84  or  841  84  or  843  or  843 1 

By-Product   Department..     85  or  851  85  or  853  or  8531 

General  or  Miscellaneous 

Overhead   Expense. . .  86  or  861 

Railroad  Siding  &  Equipment 

Expense    87  or  871 

Rawstock    Warehouse  ..     519  or  5191 
*Only  when  large  department  is  operated. 

NOTE  "A" 
If  the  overhead  is  not  to  be  detailed,  the  debii:  is  made  to  the  main  overhead 
account  in  each  case  represented  by  the  three  figure  account  number.     Wl^ere  over- 
head is  to  h*'  detailed,  the  amount  is  debited  to  the  detailed  account  for  the  respective 
departments  represented  by  the  four  figure  account  number. 


45 


The  total  amount  debited  to  all  these  accounts  must  be  equal  to  the 
total  labor  debited  tci  Betterment  in  Process  control  account  No.  69. 

MATERIAL  AND  TANNING  SUPPLY  CHARGES 

In  the  separation  and  distribution  of  the  charges  for  materials  and  sup- 
plies which  are  charg-eable  to  Betterment  in  Process,  direct  materials  shall 
be  known  to  include  all  materials  which  are  ingredients  of  and  are  con- 
sumed in  manufacturing  leather,  and  which  can  be  charged  directly  to  some 
manufacturing  operation.  Indirect  tanning  supplies  are  those  which  do  not 
form  a  part  of  the  firished  leather,  but  are  necessary  in  and  about  a  tannery 
while  producing  leatlier. 

Requisitions  should  be  issued  for  all  materials  and  supplies  used.  These 
requisitions  should  be  made  by  the  foreman  of  the  department  in  which  the 
materials  are  to  be  consumed.  It  is  often  more  practical  to  requisition  some 
materials  in  larger  quantities  than  what  will  be  consumed  immediately.  In 
such  cases,  at  the  close  of  a  month,  the  amount  remaining  in  a  department 
unused,  should  be  inventoried  and  credited  to  the  department  in  which  such 
materials  remain,  th«;reby  charging  into  the  current  month's  cost  only  the 
amount  actually  consumed  then  immediately  after  closing,  the  amount  so 
lemaining  which  was  inventoried,  should  again  be  charged  to  the  depart- 
ment as  applying  on  the  next  month-  From  all  the  requisitions  for  materi- 
als and  supplies  filled  during  the  month,  the  store  keeper  should  make  up  a 
distribution  sheet  showing  where  and  what  materials  or  supplies  were  used. 
Form  No.  3  can  be  used  as  a  distribution  sheet  for  direct  materials,  while 
Form  No.  4  can  be  used  for  the  distribution  of  indirect  tanning  supplies. 
The  total  amount  so  distributed,  on  these  two  forms,  Nos.  3  and  4,  must 
equal  the  total  amoant  for  all  materials  and  tanning  supplies  charged  to 
Betterment  in  Process  account  No.  69  on  the  General  Ledger  during  the 
month. 

As  in  the  case  of  labor,  the  most  accurate  method  of  costing  the  materi- 
als consumed  in  manufacturing  leather,  would  be  to  distribute  the  cost  of 
the  materials  and  supplies  used,  to  each  kind  of  leather  being  manufactured 
m  the  respective  departments;  however,  as  this  is  believed  to  be  too  radi- 
cal a  departure  from  present  methods,  and  impractical  in  most  corporations, 
the  cost  of  the  materials  and  tanning  supplies  will,  therefore,  in  this  treatise, 
first  be  distributed  to  the  various  departments  wherein  they  are  used,  and 
the  method  of  apphing  such  costs  to  the  various  kinds  of  leather  within 
each  department,  will  be  described  in  a  later  paragraph. 

After  the  quantity  of  materials  and  supplies  used  has  been  determined. 
Form  No.  5,  Materials  on  Hand,  might  be  issued  covering  at  least  the  more 
important  materials  and  tanning  supplies  regularly  carried.  This  will  keep 
the  management  informed  at  all  times,  of  the  quantities  of  such  materials 
r.nd  tanning  supplies  on  hand,  and  guide  them  in  their  purchasing.  The 
materials  and  supplies  distributed  on  forms  Nos.  3  and  4  to  the  various  de- 
partments, should  be  priced  by  using  the  cost  of  the  oldest  materials  or 


46 


tanning  supplies  on  hand  first.  The  tolal  amounts  for  each  department  as 
shown  on  these  distribution  sheets  should  then  be  debited  to  the  respective 
departmental  material  and  tanning  supply  account,  viz: 

Indirect 
Direct  Materials    Materials  &  Supplies 

(See  Note  "A",  Page  44) 

Hide  House   71  or  712  71  or  713  or  7132 

Beam  House 72  or  722  72  or  723  or  7232 

Tan  Yard   73cr732  73  or  733  or  7332 

Splitting  and  Shaving 

Department     74  or  742  74  or  743  or  7432 

Coloring  and  Fatliquor- 

ing   Department    ....     75  or  752  75  or  753  or  7532 

Drying    Department    ....     76cr762  76  or  763  or  7632 

Tacking   Department    77  or  772  77  or  773  or  7732 

Finishing   Department    ..     78  or  782  78  or  783  or  7832 

Sorting,  Wrapping,  and 

Shipping   Department..     79 or 792  79 or 793  or 7932 

Leach   House    80  or  802  80  or  803  or  8032 

Light,  Heat  &  Power 

Department     81  or  812  81  or  813  or  8132 

Maintenance  &  Repair 

Department   82  or  822  82  or  823  or  8232* 

Stable    Expense   83  or  832  83  or  833  or  8332 

Garage    Expense  84  or  842  84  or  843  or  8432 

By-Product   Department..     85  or  852  85  or  853  or  8532 

General  or  Miscellaneous 

Overhead  Expense   86  or  862 

Railroad  Siding  and 

Equipment  Expense  . .     87  or   872 
Rawstock  Warehouse    ..   519  or  5192 
♦Only  when  a  large  department  is  maintained. 

The  materials  or  tanning  supplies  shown  in  column  one,  of  form  No.  5, 
should  represent  the  quantity  and  cost  in  the  inventory  at  the  beginning  of 
the  period.  The  total  of  that  column  must  be  in  balance  with  the  total 
amount  of  the  respective  kinds  of  materials  or  supplies  shown  by  the  in- 
ventory in  the  Materials  and  Supplies-Stores  accounts,  Nos.  621,  622,  623, 
624,  625,  626,  and  627,  on  the  general  books;  column  two  should  represent 
all  the  purchases  made  during  the  period  of  the  respective  kinds  of  materials 
or  tanning  supplies,  also  in  control  with  the  debit  purchases  to  the  Materi- 
als and  Supplies-Stores  account  mentioned;  column  four  should  represent 
the  total  quantity  and  cost  of  the  respective  kinds  of  materials  or  tanning 
supplies  used  and  distributed  on  forms  Nos.  3  and  4,  and  should  be  in  bal- 
ance with  the  credits  to  the  materials  and  Supplies-Stores  control  accounts. 
The  last  column,  five,  should  then  represent  the  inventory  at  the  end  of  the 
month  and  must  be  in  balance  with  the  closing  inventory  of  such  materials 


47 

and  supplies  as  shown  by  the  Materials  and  Supplies-Stores,   Control  ac- 
counts in  the  general  ledger. 

Particular  attention  should  be  given  to  the  cost  of  the  direct  materials 
used  in  the  yard  when  tanning  is  done  with  vegetable  extracts,  or  barks, 
since  only  the  liquor  actually  consumed  should  be  included  in  the  cost  of 
the  leather  tanned.  While  the  liquor  from  the  leach  house,  and  the  extracts 
and  other  materiah  are  charged  as  direct  materials  to  Tan  Yard  account 
No.  732  as  explained  previously  and  hereafter;  an  inventory  of  the  liquor 
should  be  taken  at  the  end  of  stated  periods  to  ascertain  the  difference  in 
the  value  of  the  liquors.  The  difference  in  the  value,  if  any,  should  be  either 
charged  or  credited  as  the  case  may  be,  as  a  direct  material  to  Tan  Yard 
account  No.  732.  This  inventory  is  best  obtained  through  laboratory 
analysis  made  of  the  liquors.  In  such  cases  either  a  memo  charge  or  credit 
must  be  issued  so  that  such  items  will  also  appear  in  the  control  account  on 
the  general  ledger. 


DEPRECIATION  DISTRIBUTION 

The  method  of  calculating  depreciation  is  given  in  connection  with  the 
depreciation  control  accounts  in  the  general  ledger  on  page  35.  However, 
the  amount  which  is  chargeable  to  Betterment  in  Process,  must  be  dis- 
tributed to  the  various  departments,  and  therefore,  it  is  necessary  to  de- 
partmentalize such  charges.  The  method  to  be  used  in  distributing  the  de- 
preciation on  each  class  of  assets  is  explained  in  the  following  paragraphs. 


BUILDINGS 

The  total  depreciation  for  each  building,  individually,  should  first  be 
figured,  and  the  total  floor  space  in  each  respective  building  must  then  be 
secured.  The  total  depreciation  divided  by  the  total  floor  space  of  a  given 
building,  will  then  determine  the  rate  of  depreciation  per  square  foot  for 
such  building,  and  the  floor  space  occupied  by  each  department  located 
therein  multiplied  by  the  rate  of  depreciation  per  square  foot,  gives  the 
amount  of  depreciation  chargeable  to  each  department.  When  no  changes 
are  made  in  the  buildings  or  the  departments  and  the  area  remains  the  same ; 
and  unless  the  per  day  rate  is  used  in  distributing  the  annual  depreciation 
charges,  the  amount  chargeable  to  each  department  would  be  the  same  each 
month.  When  the  day  rate  is  used,  the  amount  will  vary  even  though,  the 
area  does  not,  owing  to  the  number  of  working  days  in  the  respective 
months  being  different. 


MACHINERY,    TOOLS  AND  EQUIPMENT,  FURNITURE 
AND  FIXTURES 

The  total  actual  cost  of  the  equipment  in   each   department  must  be 
secured  and  the  depreciation  should  be  figured  on  such  actual  cost  in  the 


4S 


respective  departments.  If  no  changes  are  made  and  no  additional  equip- 
ment is  installed,  the  same  amount  would  be  charged  to  each  department 
each  month,  however,  if  the  day  rate  is  used,  the  amount  will  vary  monthly, 
owing  to  the  number  of  working  days  in  tlie  respective  months  being  dif- 
ferent. 


Schedules  can  be  made  at  the  beginning  of  the  year  covering  the  month- 
ly charges  both  to  the  control  accounts  and  to  the  departmental  accounts. 
These  could  be  used  until  changes,  additions,  or  alterations  are  made  which 
would  necessitate  a  revision  of  the  schedule. 

If  the  original  cost  of  the  buildings  or  machinery  is  not  carried  separate- 
ly on  the  books,  or  for  any  other  reason  cannot  be  determined  by  depart- 
ments, for  depreciation  purposes  only,  an  appraisal  may  be  used  to  obtain 
the  value  of  the  buildings  and  machinery  in  each  department  The  amount 
of  such  appraisal  value  for  each  department  should  then  be  reduced  or  in- 
creased on  a  percentage  basis,  such  percentage  being  the  ratio  of  the  total 
actual  cost  to  the  total  appraisal  value  for  the  entire  plant. 


Form  No.  6  is  given  as  a  schedule  for  the  distribution  of  depreciation 
charges.  When  determined,  the  depreciation  charges  in  each  month  are 
debited  to  the  following  accounts: 


(See  Note  "A",  Page  44) 

Hide    House  71  or  713  or  7135 

Beam  House  72  or  723  or  7235 

Tan    Yard   73  or  733  or  7335 

Splitting  and  Shaving   Department 74  or  743  or  7435 

Coloring  and   Fatliquoring  Department.  .75  or  753  or  7535 

Drying  Department   76  or  763  or  7635 

Tacking   Department  77  or  773  or  7735 

Finishing  Department   78  or  783  or  7835 

Sorting,  Wrapping  and  Shipping 

Department    79  or  793  or  7935 

Leach  House    80  or  803  or  8035 

Light,  Heat  and  Power  Department 81  or  813  or  8135 

Maintenance  &  Repair  Department 82  or  823  or  8235* 

Stable   Expense    83  or  833  or  8335 

Garage    Expense   84  or  843  or  8435 

By-Product  Department   85  or  853  or  8535 

General  or  Miscellaneous  Overhead 

Expense   86  or  865 

R.  R.  Siding  &  Equipment  Expense  ...  .87  or  873  or  8735 

Rawstock    Warehouse   519  or  5193 

♦Only  when  large  department  is  maintained. 


49 


INSURANCE  CHARGES 

The  amounts  paid  for  premiums  on  Insurance  should  be  divided  into 
classes,  in  order  to  simplify  the  work  of  distributing  this  expense  to  the 
various  departments.  Liability  or  Compensation  Insurance  being  paid  on 
the  basis  of  labor,  the  distribution  of  the  premium  to  the  respective  depart- 
ments, should  be  made  on  the  same  basis.  Fire  and  all  other  general 
insurance  premiums,  must  be  distributed  on  the  basis  of  the  value  of  the 

property   insured.      The    insurance   premiums   on    buildings    should    be    dis- 
tributed according  to  the  area  occupied,  while  that  on  machinery,  tools  and 

equipment,  or  furniture  and  fixtures,  must  be  distributed  on  the  actual  value 

of  the  property  insured  in  each  department. 

In  all  cases,  either  one  twelfth  of  the  yearly  charge  should  be  distributed 
monthly  or  the  actual  amount  for  the  respective  months  obtained,  as  previ- 
ously explained,  by  dividing  the  anticipated  yearly  premium  for  insurance, 
by  the  anticipated  number  of  working  days,  and  charging  to  the  respective 
months  the  amount  per  day  for  the  number  of  working  days  it  was  antici- 
pated would  be  worked  during  such  month. 

The  premiums  paid  for  insurance  on  Stock  in  Process  should  be  charged 
and  distributed  each  month  through  the  General  or  Miscellaneous  Overhead 
Expense,  Insurance  account  No.  86  or  866. 

Premiums  for  insurance  which  cannot  be  allocated  to  any  of  the  various 
departments  by  the  methods  outlined  above,  should  also  be  charged  to  the 
General  or  Miscellaneous  Overhead  Expense,  insurance  account  No.  86  or 
866. 

As  in  the  case  of  depreciation,  the  monthly  charges  to  the  various  depart- 
ments, for  Fire,  General,  as  well  as  all  Insurance  except  possibly  Liability 
and  Insurance  on  Stock  in  Process,  remain  the  same  once  the  distribution  has 
been  made,  unless  the  clay  basis  is  adopted,  in  which  case  the  monthly  charge 
will  vary,  due  to  the  fluctuation  in  the  number  of  working  days.  When 
buildings  or  machinery  are  changed,  moved  or  purchased,  or  adjustments 
are  made  due  to  incorrectly  estimating  the  yearly  amount  for  premiums 
covering  insurance,  the  monthly  distribution  is  affected  accordingly. 

Premiums  for  Liability  Insurance  as  previously  explained,  being  paid 
on  the  basis  of  labor,  and  Insurance  on  Stock  in  Process  being  paid  on  the 
value  of  the  stock  which  is  in  process,  both  of  which  vary  considerably  from 
month  to  month,  the  amounts  for  such  insurance  distributed  to  the  de- 
partments monthly,  wull  fluctuate  accordingly. 

Form  No.  7  is  given  as  a  proposed  distribution  sheet  for  premiums  paid 
on  insurance. 

The  amounts  finally  chargeable  to  the  respective  departments  should  be 
debited  to  the  various  accounts,  viz : 

I.IBnARY 
SCHOOL  OF  BUSINL.  .. 


50 


„.  .  „  'See  Note  "A",  Page  44) 

Hide  House  7r  «,  71^        iitr 

r,  ,,  /i  or  713  or  7136 

Beam  House 72  or  723  or  7236 

?rJ         VcJ--: 73  or  733  or  7336 

splitting  and  Shaving  Department 74  or  743  or  7436 

Coloring  and  Fatliquoring  Department.  .75  or  753  or  7536 

Drying  Department   76  or  763  or  7636 

Tacking  Department   77  or  773  or  7736 

Finishing  Department   78  or  783  or  7836 

Sorting,  Wrapping  and  Shipping 

Department  79  or  793  or  7936 

Leach   House   80  or  803  or  8036 

i-ight,  Heat  and  Power  Department 81  or  813  or  8136 

Maintenance  &  Repair  Department 82  or  823  or  8236* 

Stable  Expense   83  or  833  or  8336 

Garage    Expense  84  or  843  or  8436 

By-Product  Department   85  or  853  or  8536 

Oeneral  or  Miscellaneous  Overhead 

Expense   86  or  866 

K.  R.  Siding  &  Equipment  Expense 87  or  873  or  8736 

Rawstock  Warehouse   5,9  ^^  5J95 

•Only  when  a  large  department  is  maintained. 

TAX  CHARGES 

In  distributing  the  amounts  paid  for  taxes,  about  the  same  method  as 
explained  m  connection  with  the  distribution  of  the  charges  for  d  precia 
tion  and  insurance  premiums,  can  be  used.  The  area  occupied  by  each 
department  is  used  to  determine  the  percentage  of  the  tax  on  bjldtngs 
.vhich  must  be  charged  to  the  respective  departments.  As  for  machinefv 
and  equipment,  the  value  represented  in  ea.:h  department  is  used  and  the 
percentage  of  the  tax  to  be  charged  to  the  respective  departments  b  de 
termined  thereon.     Here  again,  no  change  i«  necessary  from  the  b  ginning 

new  buUdt:  '"■";  ""'";  '"^  "^'^'""^^•"  -  departments  arc  mo^ed  o! 

new  buildings  are  constructed  and  new  macliinery  and  equipment  installed 
or  an  adjustment  is  made,  due  to  incorrectly  estiLting  th™  / "  — 

dLtntV  'l^'^  "  '''"""'"''  '"'  "''''  '"  -hich%ases'of  cou  .e     he 

distribution  would  vary  accordingly. 

it    >^^Tt  ""  f'™?'  °'  "'^■•'^handise  tax  is  levied  on  the  Stock  in  Process 
.t  should  be  charged  and  distributed  through  the  General  or  Mi  cellaneous' 
Overhead  Expense,  tax  account  No.  86  or  867.  ^Miscellaneous 

Form  No.  8  suggests  a  distribution  sheet  for  taxes.    After  the  distribu 
tion   has   been   arranged,   either  one   twelfth   of  the   yearly   tax   should   b. 
charged  monthly,  or  the  actual  amount  for  the  respecTe  months  obtined 
as  previously  explained,   by  dividing  the   anticipated  yearly  t  x L   b     the 


51 


anticipated  number  of  working  days  and  charging  into  the  respective  months, 
the  amount  per  day  for  the  number  of  working  days  it  was  anticipated 
would  be  worked  during  such  month.  These  amounts  should  then  be  debited 
to  the  respective  de]Dartmental  accounts,  viz : 


(See 

Hide    House  71 

Beam  House  72 

Tan    Yard   73 

Splitting  and  Shaving  Department 74 

Coloring  and  Fatliquoring  Department.  .75 

Drying  Department   76 

Tacking   Department  77 

Finishing  Department   78 

Sorting,  Wrapping  and  Shipping 

Department   79 

Leach   House    80 

Light,  Heat  &  Power  Department 81 

Maintenance   &  Repair  Department 82 

Stable  Expense   83 

Garage    Exi)ense   84 

By-Prodnct  Department    85 

General  or  Miscellaneous  Overhead 

Expense    86 

R.  R.  Siding-  &  Equipment  Expense 87 

Rawstock  Warehouse    

*Only  when  a  larsre  department  is  maintained 


Note  "A",  Page  44) 
or  713  or  7137 
or  723  or  7237 
or  733  or  7337 
or  743  or  7437 
or  753  or  7537 
or  763  or  7637 
or  773  or  7737 
or  783  or  7837 

or  793  or  7937 
or  803  or  8037 
or  813  or  8137 
or  823  or  8237* 
or  833  or  8337 
or  843  or  8437 
or  853  or  8537 

or  867 

or  873  or  8737 
519  or  5194 


KENT 


If  rent  is  paid  for  the  buildings  or  premises  in  which  the  tannery  is 
located,  the  rent  paid  will  be  a  proper  charge  to  the  cost  of  manufacturing. 
This  does  not  refer  to  inter-corporation  rental,  but  rents  paid  to  outside 
parties  for  premises  not  owned.  In  such  cases  the  amount  paid  will  be 
charged  to  the  Betterment  in  Process  Control  account  No.  69  on  the  general 
books,  taken  from  the  personal  accounts,  and  in  lieu  of  depreciation,  taxes 
and  insurance  on  buildings,  a  rent  account  should  be  opened  in  the  Cost 
Ledger,  to  which  such  charge  should  be  debited.  The  total  amount  in  this 
account  should  be  distributed  to  the  various  departments  in  the  same  manner 
and  on  the  same  basis  as  that  described  for  depreciation  on  buildings,  being 
on  the  area  occupied  by  each  department.  Rents  paid  for  sales  branches 
and  leather  warehouses,  are  of  course,  chargeable  to  the  Selling  Department 
expense  account,  while  rents  paid  for  hide  and  skin  storage  should  be  charged 
against  the  Rawstock  Warehouse, 


52 


MAINTENANCE  AND  REPAIR  DEPARTMENT 
ACCOUNT— NO.  82 

Work  performed  by  the  maintenance  and  repair  department  should  be 
done  only  on  the  authority  of  some  responsible  employee  of  the  company, 
which  authority  should  be  made  in  writing  whenever  possible.  The  dis- 
tribution of  all  maintenance  and  repair  charges  should  be  made  accurately 
on  the  basis  of  the  maintenance  and  repair  work  actually  performed  for 
each  department. 

Whenever  a  large  maintenance  and  repair  department  is  maintained,  in 
which  there  is  installed  considerable  equipment,  it  should  be  charged  with 
its  proportion  of  the  manufacturing  overhead  expense  the  same  as  any  other 
department;  but  where  only  a  small  department  is  maintained,  consisting 
principally  of  labor,  with  but  little  machinery,  no  overhead  expense  distribu- 
tion to  such  a  department  should  be  attempted.  The  provision  for  applying 
manufacturing  overhead  expense  to  the  maintenance  and  repair  department, 
is  made  so  that  in  plants  where  this  department  is  extremely  large,  or  where 
they  build  their  own  machinery,  tools  and  equipment,  that  the  work  per- 
formed by  such  a  department  will,  and  should  of  course,  bear  its  proper 
proportion  of  the  overhead  expense.  Where  overhead  expense  is  charged, 
it  should  be  applied  to  all  maintenance  and  repair  work  performed  on  a 
percentage  basis,  which  percentage  represents  the  ratio  of  the  total  main- 
tenance and  repair  department  overhead  to  the  total  maintenance  and  repair 
labor.  For  example,  if  maintenance  and  repair  labor  amounts  to  $1000  in 
a  given  month  and  the  total  overhead  expenses  charged  to  the  maintenance 
and  repair  department  accounts  amount  to  $500,  then  for  each  $1.00  main- 
tenance and  repair  labor,  during  such  month,  there  must  be  added  50  cents 
for  overhead. 

A  report  should  be  secured  from  each  maintenance  and  repair  depart- 
ment employee  each  day,  showing  the  departments  in  which  he  worked  and 
the  work  performed.  At  the  close  of  the  period,  the  maintenance  and  repair 
labor  can  easily  be  distributed  to  the  departments  in  which  the  work  was 
actually  done.  If  overhead  is  to  be  charged  it  is  then  easily  distributed  as 
above  outlined. 

The  materials  or  supplies  used  in  maintenance  and  repair  work  should 
be  drawn  from  stores  on  requisitions,  which  should  show  the  department 
in  which  the  materials  or  supplies  are  to  be  used.  The  charges  for  the 
materials  or  supplies  used  in  the  maintenance  and  repair  work  can  therefore, 
easily  be  distributed  at  the  close  of  each  month  to  the  departments  in  which 
they  were  actually  used.  By  this  method  it  will  be  noted,  all  the  charges 
to  the  maintenance  and  repair  department  accounts,  Nos.  82,  or  821,  822,  823, 
etc.,  will  be  closed  out  every  month  and  the  total  amount  be  distributed  to 
the  various  departments  in  which,  or  for  which,  the  maintenance  and  repair 
work  was  actually  done.  Form  No.  9  is  suggested  for  use  in  distributing 
the  maintenance  and  repair  department  labor;  while  Form  No.   10  can  be 


53 


used  in  distributing  the  charges  for  materials  and  supplies  used  by  that  de- 
partment. 

Such  labor  or  materials  and  supplies  as  are  used  in  maintenance  and  re- 
pair work  which  is  of  a  general  character  and  cannot  be  charged  to  a  definite 
department,  or  where  the  time  is  so  small  that  an  employee  cannot  allocate 
every  minute  of  the  day  to  a  department,  such  amounts  should  be  charged 
to  the  general  or  miscellaneous  overhead  expense,  maintenance  and  repair 
account  Nos.  86  or  864. 

Frequently  the  maintenance  and  repair  department  crew  is  engaged  in 
new  construction  work,  either  in  the  erection  of  new  buildings  or  the  manu- 
facture of  new  machinery,  tools  or  equipment.  When  such  is  the  case  a 
separate  order  should  be  issued  to  cover  the  work,  and  all  labor,  materials 
or  supplies,  and  overhead  expense  should  be  charged  to  the  same.  The  total 
amount  should  then  be  capitalized  among  the  fixed  assets  and  credit  be  given 
to  Betterment  in  Process  control  account  No.  69.  Of  course,  no  item  should 
be  charged  which  would  unduly  inflate  the  value  of  the  asset  produced. 
The  maintenance  and  repair  department  crew  may  also,  at  times,  be  engaged 
in  work,  such  as  the  improvement  of  buildings,  machinery,  tools,  or  equip- 
ment. When  that  is  the  case  the  procedure  provided  for  by  the  Income  Tax 
Department,  in  reporting  such  items  of  expense  for  taxation  purposes,  should 
be  followed. 

Frequently  extensive  work  is  necessary  which  is  strictly  repair  work, 
but  which  is  not  really  a  current  repair,  chargeable  to  a  single  month,  there- 
fore when  any  such  extraordinarily  large  maintenance  and  repairs  occur 
during  a  month,  it  might  be  advisable  or  even  desirable  to  handle  the  same 
as  a  deferred  charge,  in  order  that  the  costs  for  the  one  month  in  which  such 
repairs  occur,  are  not  distorted.  In  a  case  of  that  kind  the  management  of 
each  corporation  will  have  to  decide  the  policy.  Provided  that  the  work  is 
strictly  maintenance  or  repairs,  and  is  to  be  handled  as  a  deferred  charge, 
part  of  the  expense  shouhl  be  charged  into  cost  each  month,  until  the  entire 
amount  is  absorbed. 

In  the  event  that  no  general  Maintenance  and  Repair  staff  is  employed 
and  such  work  becomes  necessary,  carpenters,  plumbers,  electricians,  etc.,  are 
hired  from  the  outside  to  perform  the  work,  then  whatever  is  actually  paid 
them  should  be  charged  to  the  Betterment  in  Process  control  account  No.  69, 
and  subsequently  to  the  proper  cost  accounts.  The  bills  for  such  work 
should  be  requested  itemized  as  between  labor  and  materials,  and  the  amount 
of  each  will  then  be  debited  to  the  respective  cost  ledger  accounts,  821  or  822. 
The  distribution  of  this  expense  is  then  made  to  the  various  departments  in 
the  same  manner  as  though  the  work  had  been  performed  by  employees  of 
the  corporation,  as  explained  in  connection  with  the  above  cost  accounts. 

After  the  proper  distribution  of  all  maintenance  and  repair  department 
expense  has  been  made,  the  various  amounts  are  credited  to  Maintenance  and 
Repair  Department,  account  No.  82  and  debited  to  the  respective  depart- 
mental accounts,  viz: 


64 


(See  Note  "A",  Page  44) 

Hide  House    71  or  713  or  7134 

Beam  House 72  or  723  or  7234 

Tan    Yard   73  or  733  or  7334 

Splitting  and  Shaving  Department 74  or  743  or  7434 

Coloring  and  Fatliquoring  Department.  .75  or  753  or  7534 

Drying  Department   76  or  763  or  7634 

Tacking   Department  77  or  773  or  7734 

Finishing  Department   78  or  783  or  7834 

Sorting,  Wrapping  and  Shipping 

Department   79  or  793  or  7934 

Leach   House    80  or  803  or  8034 

Light,  Heat  &  Power  Department 81  or  813  or  8134 

Stable   Expense    83  or  833  or  8334 

Garage  Expense    84  or  843  or  8434 

By-Product  Department   85  or  853  or  8534 

General  or  Miscellaneous  Overhead 

Expense     86  or  864 

R.  R.  Siding  &  Equipment  Expense 87  or  873  or  8734 

Rawstock  Warehouse 519  or  5196 


If  atiy  maintenance  and  repair  work  is  performed  in,  or  for  the  Selling 
Department  or  the  Finished  Leather  warehouse,  after  the  distribution  has 
been  made,  such  expense  should  also  be  credited  to  Betterment  in  Process 
control  account  No.  69  and  charged  to  the  Selling  Expense  control  account 
No.  44,  and  from  there  into  the  proper  detailed  account  if  the  same  is  kept 
separately.  Maintenance  and  repair  work  performed  for  the  Administra- 
tion buildings  and  office  should  be  treated  in  a  similar  manner,  credited  to 
Betterment  in  Process  control  account  No.  69,  and  charged  to  Administra- 
tion Expense  Control  account  No.  43.  If  maintenance  and  repair  work  is  per- 
formed in,  or  for  the  Rawstock  Warehouse  such  expense  should  also  be 
credited  to  Betterment  in  Process  control  account  No.  69  in  the  same  man- 
ner, and  charged  to  the  Hides  and  .Skins  In  I*rocess  control  account  No.  53 
and  from  there  to  the  proper  detailed  account  if  kept  separately.  At  the  end 
of  each  month  this  account  is  fully  closed  out  and  balanced  except  for  such 
amounts  as  may  be  treated  as  deferred  charges. 


STABLE  AND  GARAGE  ACCOUNTS— NOS.  83  AND  84 

All  drivers  of  wagons  or  trucks  should  make  out  a  daily  time  report 
showing  the  number  of  hours  devoted  to  teaming  or  trucking  for  the  respec- 
tive departments.  Employees  time  record  form  No.  2  can  be  used  for  this 
purpose.  If  time  is  devoted  to  hauling  a  miscellaneous  load  of  many  items, 
which  it  would  not  be  possible  to  allocate  accurately,  such  time  should  be 
charged  to  General  or  Miscellaneous  Overhead  Expense,  Stable  or  Garage 
account  Nos.  86  or  868.  At  the  close  of  the  month,  the  total  number  of  hours 


55 


of  each  and  of  all  wagon  drivers,  and  of  all  truck  drivers  should  be  sum- 
marized and  the  respective  stable  and  garage  expenses  obtained  per  hour. 
Then  summarizing  the  hours  devoted  to  hauling  for  each  department  and 
multiplying  the  total  number  of  hours  for  each  department  by  the  rate  per 
hour,  determines  the  stable  or  garage  expense  which  is  properly  chargeable 
to  such  respective  departments.  Form  No.  11  is  suggested  for  use  in  sum- 
marizing the  total  number  of  hours  devoted  to  each  department  by  all 
drivers.  This  form  can  be  used  for  either  the  stable  or  the  garage,  however, 
a  separate  sheet  should  be  used  for  each,  as  the  distribution  of  the  expense 
of  these  two  departments  ought  to  be  kept  separate,  since  the  teaming  by 
wagon  and  the  hauling  by  auto  will  vary,  and  it  is  desirable  and  often  neces- 
sary to  watch  both  carefully. 

From  the  daily  distribution  of  each  driver's  time,  for  which  form  No.  2 
is  to  be  used,  the  information  necessary  to  summarize  the  total  hours,  on 
form  No.  11  of  all  drivers  for  all  departments  can  be  obtained.  After  the 
total  number  of  hours  devoted  to  each  department  is  determined  on  form  No. 
11,  the  total  expense  must  be  distributed  on  a  per  hour  basis,  as  explained 
above.  To  provide  a  simple  distribution  sheet  which  can  be  used  for  that 
purpose,  form  No.  12  is  suggested. 

If  horses,  wagons  or  auto  trucks  are  not  owned,  and  all  teaming  is  hired 
and  done  by  outside  teaming  companies,  merely  the  two  general  cost  ac- 
counts. Stable  account  No.  83,  and  Garage  account  No.  84,  as  outlined  in  the 
text  should  be  opened.  From  the  personal  accounts  in  the  general  ledger, 
the  Betterment  in  Process  control  account  No.  69  is  charged  with  the  amount 
paid  for  all  cartage.  Such  amount  is  then  debited  to  either  the  stable  or 
garage  cost  account  of  the  above  mentioned  number.  The  distribution  of  the 
expense  should,  however,  be  made  accurately,  charging  the  departments  for 
which  the  teaming  was  hired  with  the  correct  amounts  and  closing  the  ac- 
counts in  the  same  manner  as  provided  above. 

After  proper  distribution  of  these  expenses  has  been  made,  the  various 
amounts  should  be  credited  to  Stable  account  No.  83  and  Garage  account  No. 
84,  respectively,  and  debited  to  the  several  departmental  accounts,  viz : 


(See  Note  "A",  Page  44) 

Hide   House 71  or  713  or  7138 

Sorting,  Wrapping,  and  Shipping 

Department 79  or  793  or  7938 

Leach    House  80  or  803  or  8038 

Light,  Heat  and  Power  Department. ..  .81  or  813  or  8138 
By-Product  Department   85  or  853  or  8538 

General  or  Miscellaneous  Overhead 

Expense   86  or  868 

Selling  Department  Expense 44  and  445 

Administration  Department  Expense. ..  .43  and  432 

Hides  and  Skins  Purchase  and  Stores... 51 — also    to    the    Hide  and 

Skin  Lot  Records 


56 


This  will  close  the  Stable  and  Garage  accounts  at  the  end  of  the  month, 
leaving  them  fully  balanced. 

In  the  distribution  of  the  charges  to  these  accounts,  a  part  of  the  dray- 
age  expense  may  be  for  the  Selling  Department,  or  for  hauling  Hides  and 
Skins,  or  for  the  Administration  or  other  departments.  When  any  expenses 
which  were  originally  included  in  the  charges  to  Betterment  in  Process  Con- 
trol Account  No.  69  are  so  distributed,  a  credit  memorandum  must  be  issued, 
crediting  such  Betterment  in  Process  control  account  No.  69  on  the  general 
books  with  the  amounts  distributed  to  departments  other  than  manufactur- 
ing, and  debiting  the  control  accounts  for  the  departments  to  which  the  ex- 
pense belongs  with  such  amounts,  so  that  the  cost  ledger  accounts  for 
manufacturing  will  remain  in  perfect  balance  with  the  controlling  account 
governing  them  in  the  general  ledger. 


RAILROAD  SIDING  AND  EQUIPMENT  EXPENSE 
ACCOUNT— NO.  87 


As  in  the  case  of  the  drivers  in  connection  with  the  distribution  of  stable 
and  garage  expenses,  a  report  should  bt:  made  daily  by  the  locomotive 
engineer,  of  the  number  of  cars  switched  for  each  department.  When  cars 
are  switched  loaded  with  miscellaneous  or  general  materials  and  supplies, 
they  should  be  reported  as  General  or  Miscellaneous  Overhead  Railroad 
Siding  and  Equipment  Expense.  At  the  close  of  each  month  a  summary 
should  be  made  of  the  total  number  of  cars  switched  for  each  department. 
The  total  Railroad  Siding  and  Equipment  expense  should  be  divided  by  the 
total  number  of  all  cars  switched  to  obtain  the  switching  charge  per  car 
each  month,  and  each  department  should  then  be  charged  for  the  number 
of  cars  switched  for  them  at  the  average  rate  per  car.  These  charges  should 
be  credited  to  Railroad  Siding  and  Equipment  Expense  Account  No.  87,  and 
be  debited  to  the  respective  accounts,  viz : 

(See  Note  "A",  Page  44) 

Hide   House  71  or  713  or  7138 

Sorting,  Wrapping,  and  Shipping 

Department 79  or  793  or  7938 

Leach    House  80  or  803  or  8038 

Light,  Heat  and   Power  Department 81  or  813  or  8138 

By-Product  Department   85  or  853  or  8538 

General  or  Miscellaneous  Overhead 

Expense    86  or  869  or  8693 

Selling  Department  Expense 44  and  445 

Hides  and  Skins  Purchase  and  Stores... 51 — also    to    the    Hide  and 

Skin  Lot  Records 

This  closes  and  balances  the  Railroad  Siding  and  Equipment  Expense  ac- 
count monthly.     Form  No.  13  is  suggested  as  a  distribution  sheet,  and  may 


57 


be  used  to  aid  in  the  r^roper  distribution  of  the  Railroad  Siding  and  Equip- 
ment expenses.  °  -i    f 


LIGHT,  HEAT  AND  PO^ER  DEPARTA4ENT  ACCOUNT- 
NO.  81 


In  addition  to  all  the  expense  which  has  been  charged  to  the  Light 
u^\ru  ^^^'^^/^^^"'^t,  No.  81,  or  its  subdivision  accounts,  this  account 
should  be  debited  with  all  light,  heat  and  power  that  may  have  been  pur- 
chased, as  shown  by  general  ledger  account  No.  64.  In  other  words  the 
debits  should  represent  the  total  expense  during  the  period  for  light  'heat 
and  power  both  purchased  and  produced. 

When  labor  is  used  or  hired  to  cart  away  the  cinders  from  the  power 
house,  such  an  expense  is  a  proper  charge  to  the  Light,  Heat  and  Power  ac- 
count. 

If  Light,  Heat,  or  Power  are  sold,  the  amount  received  should  of  course 
be  credited  to  the  Light,  Heat  and  Power  account,  as  well  as  to  the  Better- 
ment in  Process  Control  account  No.  69,  before  the  net  amount  is  determined 
and  distributed  as  a  cost  to  the  various  departments. 

After  all  debits  and  credits  have  been  placed  against  the  Light    Heat 
and  Power  accounts,  the  distribution  of  the  net  total  expense  to  the  various 
departments  requires  more  study  than  did  the  distribution  of  the  former  ex- 
pense Items;  however,  like  other  distributions,  after  a  percentage  for  each 
department  has  been  determined,  the  same  percentage  can  be  used  monthly 
unless  departments  or  operations  are  changed;  or  the  quantity  of  production 
fluctuates  greatly,  or  seasonable  changes  make  it  necessary  to  alter  such  per- 
centages.    These  percentages  can  be  established  in  one  of  two  ways    either 
by  test  metering  the  amount  of  Light,  Heat  or  Power  used  in  the  respective 
departments,  which  is  of  course  the  more  accurate,  or  by  having  an  engineer 
estimate  the  same,  basing  his  estimates  of  course,  on  the  space  occupied  or 
the  horse  power  capacity  of  the  motors  installed  in  the  departments,  modified 
by  the  degree  of  heat  maintained,  or  the  lighting  required  by  the  various 
departments.     From  this  you  are  then  able  to  determine  the  percentage  of 
the  total  used  by  each  department.     While  the  former  is  the  more  accurate 
method.  It  IS  not  always  ])ractical.  The  latter  will  be  found  satisfactory  when 
necessary  to  adopt  it.    If  permanent  meters  are  installed,  then,  of  course   the 
expense  is  distributed  on  the  basis  of  the  actual  amount  consumed  by  each 
department,    and    percentages    are    not    then    required.      If    the    percentage 
method  IS  to  be  used  and  the  percentages  for  the  following  departments 

Hide   House   ^ 

Beam  House L 

Tan  Yard    " Z^ 

(Continued   on   next   page) 


58 


Splitting  and  Shaving  Department % 

Coloring  and  Fatliquoring  Department '% 

Drying  Department   •% 

Tacking  Department   % 

Finishing    Department   % 

Sorting,  Wrapping  and  Shipping  Department ^ 

Leach  House   "% 

By-Product  Department   >% 

General  or  Miscellaneous  Overhead  Expense '% 

Selling  Department   % 

Administration   % 

Power  sold  or  used  in  other  plants % 


have  been  determined,  such  respective  percentages  of  the  total  cost  of  Light, 
Heat  and  Power,  each  month,  as  shown  by  account  No.  81,  are  then  credited 
to  the  Light,  Heat  and  Power  account  and  debited  to  the  following  depart- 
mental accounts,  viz: 


(See  Not 

Hide    House  71  or 

Beam  House 72  or 

Tan   Yard    73  or 

Splitting  and  Shaving  Department 74  or 

Toloring  and  Fatliquoring  Departpient.  .75  or 

Drying  Department   76  or 

Tacking  Department   77  or 

Finishing    Department    . .  . .         78  or 

Sorting,  Wrapping  and  Shipping 

Department 79  or 

Leach  House    80  or 

By-Product  Department   85  or 

General  or  Miscellaneous  Overhead 

Expense  86  or 

Selling  Department   44  and 

Administration    Department  43  and 

Power  sold  or  used  in  other  plants 


e  "A",  Page  44) 
713  or  7133 
723  or  7233 
733  or  7333 
743  or  7433 
753  or  7533 
763  or  7633 
773  or  7733 
783  or  7833 

793  or  7933 
803  or  8033 
853  or  8533 


863 

446  or 
432 


448 


This  will  close  and  fully  balance  this  account  monthly.  Form  No.  14 
w^ill  aid  in  the  distribution  of  the  I-ight,  Heat  and  Power  expense,  when  the 
percentage  basis  is  used.  The  percentage  may  change  under  the  varying 
conditions  above  referred  to,  but  when  no  changes  occur  and  the  percentages 
remain  the  same,  the  amount  of  the  departmental  debits  for  light,  heat  and 
power  will  nevertheless,  vary  each  month,  due  of  course  to  the  monthly 
variation  in  the  total  expense  necessary  for  producing  Light,  Heat  and 
Power. 


59 


GENERAL  OR  MISCELLANEOUS  OVERHEAD  EXPENSE 
ACCOUNT-NO.  86 

To  this  account  should  be  debited  monthly  all  the  indirect  labor,  indirect 
materials,  light,  heat  and  power,  maintenance  and  repairs,  Depreciation,  In- 
surance, Taxes,  Stable,  Garage,  and  Railroad  Siding  and  Equipment  expense 
which  could  not  be  charged  direct  to  any  of  the  manufacturing  departments, 
or  which  covers  buildings  or  equipment  not  used  in  the  direct  production  de- 
partments, but  which  are  necessary  at  a  tannery,  such  as  miscellaneous  stor- 
age sheds,  hose  buildings,  store-rooms,  etc.  In  addition  it  should  be  debited 
with  all  the  other  items  which  are  of  a  general  nature  and  apply  to  the  plant 
as  a  whole,  such  as  water  for  tanning  purposes,  laboratory  expense,  welfare 
work,  store-room  labor  and  expense,  tannery  office  expense,  etc. 

Whenever  the  expense  for  water  is  a  large  item,  it  is  well  to  meter  the 
amount  used  in  the  power  house,  as  well  as  the  various  tanning  departments, 
and  then  to  charge  the  actual  amount  used  to  those  respective  departments 
instead  of  to  this  general  and  miscellaneous  overhead  account.  Likewise, 
when  laboratory  work  is  extensive,  it  is  better  to  distribute  that  amount  also  ; 
the  main  point  being",  that  the  general  or  miscellaneous  overhead  expense 
account  should  only  be  charged  with  an  item  when  it  is  impossible  to  either 
distribute  the  amount  or  when  it  is  applicable  to  the  plant  as  a  whole.  The 
amounts  charged  to  the  general  or  miscellaneous  Overhead  expense  account 
should  be  kept  at  the  very  minimum  at  all  times. 

If  no  laboratory  is  maintained  and  all  the  laboratory  work  is  performed 
by  outside  chemists,  the  amount  paid  for  such  work  should  be  charged  from 
the  personal  accounts  in  the  general  ledger  to  the  Betterment  in  Process 
Control  account  No-  ()9,  and  then  to  the  General  or  Miscellaneous  Overhead 
Expense  account  No.  86;  or  to  the  detailed  Laboratory  account  No.  8692. 
The  distribution  of  this  expense  should  then  be  handled  in  the  same  manner 
as  when  a  private  laboratory  is  maintained. 

The  total  expense  charged  to  the  general  or  miscellaneous  overhead  ex- 
pense account  No.  86,  each  month  must  then  be  distributed  to  the  various 
manufacturing  department  accounts.  This  general  or  miscellaneous  over- 
head expense  should  be  distributed  on  a  percentage  basis;  the  percentage 
to  be  determined,  by  obtaining  the  ratio  of  the  total  general  or  miscellaneous 
overhead  expense  to  the  total  direct  labor  of  all  the  departments  to  which  it 
is  to  be  distributed.  The  percentages  for  distribution,  therefore,  will  vary 
every  month.  It  is  necessary  first,  to  ascertain  the  amount  of  direct  labor 
in  each  department  and  the  total  of  all  departments  to  which  this  general  or 
miscellaneous  overhead  expense  is  to  be  charged,  which  can  be  obtained 
from  labor  distribution  sheet  Form  No.  1  ;  and  sncond  to  get  the  total  amount 
charged  to  the  general  or  miscellaneous  overhead  expense  account  of  a  given 
month.  The  percentage  obtained  in  the  above  manner  monthly,  is  then 
taken  of  the  direct  labor  in  each  department,  which  amount  is  charged  as 
general  or  miscellaneous  overhead  expense  to  such  departments  respectively. 


60 


For  example,  if  in  three  departments  the  direct  labor  was  "A"  $100.00,  "B" 
$200.00.  and  "C"  $300.00,  the  total  being  $600.00;  and  the  total  general  or 
miscellaneous  overhead  expense  during  the  same  month  amounted  to  $300.00, 
that  would  result  in  a  general  or  miscellaneous  overhead  expense  of  50%, 
in  other  words  the  general  or  miscellaneous  overhead  expense  is  50%  of  the 
total  direct  labor.  Therefore,  Department  'A"  would  be  charged  with  gen- 
eral or  miscellaneous  overhead  expense  to  the  extent  of  50%  of  its  direct 
labor,  or  $50.00;  Department  'B",  50%  of  its  direct  labor  or  $100.00;  and 
Department  "C"  in  like  manner,  50%  of  its  direct  labor  or  $150.00.  A  dis- 
tribution sheet  which  will  aid  in  determing  the  percentage  of  general  or  mis- 
cellaneous overhead  expense  monthly  as  well,  as  provide  for  the  distribution 
of  such  expense  to  the  various  departments  is  suggested  by  form  No-  15. 

After  the  distribution  has  been  made,  the  amounts  should  be  credited  to 
General  or  Miscellaneous  Overhead  Expense,  Account  No.  86,  and  debited 
to  the  respective  departmental  accounts,  viz: 

(See  Note"'" A",  Page  44) 

Hide   House    71  or  713  or  7139 

Beam    House    72  or  723  or  7239 

Tan  Yard    73  or  733  or  7339 

Splitting  and  Shaving  Department 74  or  743  or  7439 

Coloring  and  Fatliquoring  Department.  .75  or  753  or  7539 

Drying  Department   76  or  763  or  7639 

Tacking  Department   77  or  773  or  7739 

Finishing  Department   78  or  783  or  7839 

Sorting,  Wrapping  and  Shipping 

Department   79  or  793  or  7939 

Leach  House   80  or  803  or  8039 

By-Products  Department   85  or  853  or  8539 

This  closes  and  balances  the  General  or  Miscellaneous  Overhead  Ex- 
pense account  monthly. 


LEACH  HOUSE  ACCOUNT— NO.  80 


This  account  is  intended  only  for  tanners  who  are  using  bark  tannage 
for  part,  or  for  all  of  their  production,  and  for  such  production  require  a 
leach  house.  Where  only  chrome  tanning  is  done,  or  extracts  are  used  ex- 
clusively, this  account  is  eliminated.  When  carried,  this  account  is  charged 
with  all  the  labor,  bark  and  other  materials  or  supplies,  as  well  as  the  fixed 
charges  applying  thereto,  which  have  been  distributed  from  other  accounts 
previously  explained.  The  amount  of  liquor  leached  during  the  month 
should  also  be  recorded.  This  then  becomes  a  stores  material,  and  the  leach 
house  account,  as  well  as  the  Betterment  in  Process  control  account  No.  69, 
should  be  credited  with  the  sum  total  of  the  debits  to  leach  house  account 
No.  80.     The  total  amount  so  credited  is  then  debited  to  the  leach  house 


61 


liquor  stores  account  No.  627,  and  is  carried  as  any  other  material  in  stores. 
The  amount  actually  used  each  month  is  drawn  from  stores  on  requisition 
and  charged  in  the  regular  manner  as  is  any  other  material. 

Some  corporations,  after  obtaining  the  total  expense  in  the  leach  house 
for  the  month,  consider  all  the  liquor  leached  as  consumed,  or  as  always 
having  the  same  inventory  of  liquor  on  hand.  They  therefore,  credit  the 
leach  house  account  No.  80  with  the  total  expense  and  charge  the  same  to 
the  tan  yard  as  direct  tanning  materials.  This  would  be  proper  when  work- 
ing and  consuming  uniformly,  but  unless  that  is  the  case  the  direct  material 
costs  in  the  tan  yard  v/ill  not  be  accurate. 

Only  the  amount  actually  used  should  be  charged  into  cost,  and  there- 
fore the  former  method,  that  of  considering  the  liquor  leached  as  a  stores 
material,  is  adopted  as  the  standard  practice.  By  either  method,  this  ac- 
count will  be  fully  balanced  and  closed  out  monthly. 

When  spent  tan  is  used  as  a  fuel  in  the  power  house,  credit  should  be 
given  to  the  leach  house  account  No.  80  for  the  amount  so  used,  basing  the 
value  of  the  spent  tan  c»n  the  heat  units  contained  therein,  as  compared  with 
other  fuel ;  and  the  amount  so  credited,  should  be  charged  to  the  light,  heat 
and  power  department  account  No,  81  or  812. 

When  spent  tan  is  sold,  credit  should  be  given  the  leach  house  account 
No.  80  before  closing,  for  the  amount  received,  and  then  charging  the  liquor 
to  stores,  as  explained  above. 


BY-PRODUCT  DEPARTMENT  ACCOUNT— NO.  85 


The  By-Product  Department  account  now  remains  as  the  only  one,  with 
the  exception  of  the  manufacturing  departments  accounts,  which  has  not 
been  closed.  Several  methods  can  be  used.  If  the  hair  is  washed,  dried  and 
bailed,  and  costs  are  desired  on  handling  the  hair  separate  from  other  Beam 
House  Offal,  then  it  ^vill  require  a  separation  of  the  labor  and  materials 
necessary  in  caring  for  the  fleshings,  which  of  course  is  very  little,  the  labor 
being  nominal  and  the  materials  consisting  mostly  of  lime.  The  balance  of 
the  expense  charged  to  the  account  would  then  apply  to  the  hair.  After  it 
is  washed,  dried  and  bailed,  it  should  be  weighed  and  the  cost  per  pound  for 
handling  can  be  obtained.  This  would  readily  indicate  whether  it  is  profit- 
able to  continue  the  work  or  to  sell  it  in  the  wet.  At  any  event,  in  closing 
this  account  monthly,  the  total  expense  charged  to  it  should  be  credited  in 
total,  and  in  turn  be  de;bited  to  a  By-Product  Sales  or  Income  Account,  and 
a  credit  memo  issued,  crediting  Betterment  in  Process  control  account  No. 
69  on  the  general  books  with  such  total  amount.  This,  therefore,  will  close 
and  fully  balance  the  account  each  month. 


62 


CLOSING  AUXILIARY  DEPAFITMENT  ACCOUNTS 

Many  of  the  accounts  in  the  cost  ledger  are  closed  out  each  month  and 
the  total  amounts  debited  thereto,  are  distributed  to  the  various  manufactur- 
ing accounts  as  previously  explained.  The  auxiliary  department  accounts 
which  are  thus  to  be  closed  out,  are: 

Account  No. 

Maintenance  and   Repair   Department 82 

Stable  Expense   83 

Garage  Expense   84 

Railroad  Siding  and  Equipment  Expense 87 

Light,  Heat  and  Power  Department 81 

General  or  Miscellaneous  Overhead  Expense 86 

Leach  House   80 

By-Product  Department   85 

To  avoid  complications  in  closing  out  and  distributing  the  total  ex- 
penses charged  to  these  accounts  each  month,  the  order  in  which  expenses 
should  be  distributed  and  auxiliary  departmental  accounts  closed  and  their 
expenses  distributed,  is  as  follows: 

Labor — Direct  and  Indirect 

Materials  and  Supplies — Direct  and  Indirect 

Depreciation 

Taxes 

Insurance 

Maintenance  and   Repair  Expense 

Stable  Expense 

Garage  Expense 

Railroad  Siding  and  Equipment  Expense 

Light,   Heat  and  Power  Expense 

General   or   Miscellaneous   Overhead   Expense 

Leach  House 

By-Product  Department 


CLOSING  DETAILED  AUXILIARY  DEPARTMENT 
ACCOUNTS 


For  each  of  the  following  accounts,  viz: 
Leach  House 

Light,  Heat  and  Power  Department 
Maintenance  and   Repair  Department 
Stable  Expense 
Garage  Expense 
By-Product  Department 

General   or   Miscellaneous   Overhead   Expense 
Railroad  Siding  and  Equipment  Expense 


63 


one  account  may  be  opened,  designated  as  Nos.  80,  81,  82,  83,  84,  85,  86,  and 
87  respectively,  to  which  all  the  charges  referred  to  in  the  outline  can  be 
made,  or  if  for  efficiency  or  other  reasons  previously  explained,  a  separation 
of  these  expenses  is  desired,  it  has  been  provided  for  by  the  use  of  sub-ac- 
counts bearing  the  same  base  numbers,  but  adding  a  figure  "1"  for  the  labor 
sub-division,  a  figure  "2"  for  the  direct  materials  sub-division,  and  a  figure 
"3"  for  the  overhead  sub-division-  If  still  further  detail  is  desired  of  the 
overhead  expense,  a  fourth  figure  can  be  added  for  each  overhead  item.  In 
closing  these  accounts,  however,  if  the  sub-division  accounts  are  carried, 
each  sub-division  account  having  four  figures  must  be  closed  and  balanced 
first  each  month,  by  the  credit  equal  to  the  total  of  its  debits,  which  is  then 
charged  to  the  next  sub-division  accounts  under  which  it  belongs.  The  three 
figure  sub-division  accc»unts  are  then  closed  and  balanced  by  credits  equal  to 
their  total  debits,  and  such  amounts  are  then  charged  to  the  main  account 
having  two  figures.  For  example,  if  the  following  accounts  were  opened  for 
the  Light,  Heat  and  Power  Department,  viz : 


Light,  Heat  and  I^ower  Department 81 

Labor — Light,  Eleat  and  Power 

Direct  Materials,  Light,  Heat  and  Power 

Overhead — Light,  Heat  and  Power 

Indirect  Labor — Light,  Heat  and  Power 

Indirect  Materials — Light,  Heat  and  Power. . . . 
Maintenance  and  Repairs — Light,  Heat  and 

Power     

Depreciation — Light,  Heat  and   Power 

Insurance — Lig^ht,  Heat  and  Power 

Taxes — Light,  Heat  and  Power 

Stable,  Garage,  and  Railroad  Siding  and  Equip- 
ment Exp^ense — Light,  Heat  and  Power. . . . 
Light,  Heat  and  Power  Purchased 


811 
812 
813 


8131 
8132 

8134 
8135 
8136 
8137 

8138 
8139 


it  would  be  necessary,  at  the  end  of  each  month  to  close  and  balance  the 
overhead  sub-accounts  Nos.  8131,  8132,  8134,  8135,  8136,  8137,  8138,  and  8139, 
by  crediting  each  with  the  total  amount  of  its  respective  debits,  and  charging 
such  amounts  individually  to  Light,  Heat  and  Power  Department  Overhead 
account  No.  813.  Then  the  Light,  Heat  and  Power  Department  sub-division 
accounts,  811,  812,  and  813,  would  be  closed  and  balanced  by  crediting  each 
with  the  total  amount  of  its  respective  debits,  and  charging  such  amounts 
to  the  main  Light,  Heat  and  Power  Department  account  No.  81.  The  sum 
total  of  the  debits  appearing  in  Light,  Heat  and  Power  Department  account 
No.  81,  would  then  be  the  amount  to  be  distributed  as  previously  explained 
to  the  various  departmental  accounts.  This  same  method  should  be  followed 
in  closing  all  auxiliary  accounts  when  the  detailed  sub-divisions  are  carried- 
In  other  words,  the  total  amount  of  a  given  expense  must  be  accumulated 


64 


in  the  main  account  for  the  auxiliary  department  before  making  the  distri- 
bution, unless  it  is  desired  to  distribute  each  item  of  such  auxiliary  depart- 
ment expense  separately,  which  is  hardly  warranted  or  necessary. 


FIGURING  COSTS 


All  of  the  current  expenses  having  been  distributed  to  the  various  de- 
partments, the  cost  of  manufacturing  leather  can  be  figured. 

There  are  two  methods  of  costing,  one  the  departmental  non-accumula- 
tive, and  the  other  the  departmental  accumulative  cost.  Both  figures  are 
essential  and  should  be  secured  each  month.  It  is  urged  that  costs  be  figured 
monthly  but  in  no  case  should  they  be  figured  less  frequently  than  on  a 
quarterly  basis. 

It  is  also  very  important  that  costs  be  figured  on  all  the  various  kinds 
of  grain  leathers  and  splits  produced,  blacks,  colors  and  various  finishes  of 
each  being  costed  separately,  but  no  attempt  should  be  made  to  follow  the 
cost  departmentally  for  each  grade  or  weight  of  a  given  kind.  This  there- 
fore, will  require  figuring  the  cost  of  manufacturing  on  from  one  to  fifty  or 
a  hundred  varieties  of  leather,  all  of  which  may  pass  through  all  depart- 
ments, while  in  some  instances  only  part  of  the  various  operations  in  some 
departments  may  be  required  to  produce  a  given  variety. 

In  figuring  the  cost  of  manufacturing  leather  as  subsequently  explained, 
whichever  method  may  be  adopted,  due  consideration  must  be  given  the 
variation  in  the  sizes  of  hides  or  skins  \a  hen  distributing  the  departmental 
labor,  materials  and  overhead  to  the  leathers  being  produced. 


BETTERMENT  DEPARTMENTAL  COST— GRAIN 
LEATHER 


To  begin  with,  a  betterment  inventory  of  the  stock  in  process  is  neces- 
sary. This  inventory  should  show  the  quantity  of  each  kind  of  leather  in 
process,  and  the  betterment  value  of  the  same,  up  to  the  point  at  which  it  is 
found  when  taking  the  inventory.  This  betterment  inventory  should  be 
separated  as  between  the  three  main  divisions  of  cost,  viz: 

Labor — Direct 
Materials — Direct 
Overhead — Manufacturing 

The  betterment  inventory  should  always  be  taken  by  applying  the  cost 
per  operation  up  to  the  point  at  which  it  is  foimd  when  inventorying,  using 
the  previous  month's  cost  for  the  respectiAC  kinds  of  leather ;  or  by  consider- 
ing all  the  leather  in  each  department  as  one  half  finished,  and  applying  one 
half  of  the  respective  departmental  cost  for  each  kind  of  leather  to  all  the 


65 


leather  of  the  respective  kinds  in  the  various  departments.  The  latter  is  by- 
far  the  simpler  but  the  former  by  far  the  more  accurate.  Inasmuch  as  the 
betterment  inventory  is  used  when  figuring  costs  by  either  method,  it  should 
always  be  figured  on  both  the  accumulative  and  non-accumulative  basis- 
Whichever  method  is  used  in  inventorying,  the  non-accumulative  betterment 
inventory  of  each  kind  cf  leather  will  of  course,  include  only  the  manufac- 
turing cost  of  the  leather,  for  the  department  in  which  it  remains  at  the  time 

of  inventory,  while  the  a.ccumulative  betterment  inventory  for  each  kind  of 
leather  will  include  the  manufacturing  cost  of  all  previous  departments,  plus 
one  half  the  manufacturing  cost  of  the  department  wherein  it  is  found  when 
inventorying.  As  previously  stated,  this  betterment  inventory  is  required 
separately  for  each  kind  of  leather,  including  splits,  on  which  costs  are  to  be 
figured. 

Costs  will  be  figured  on  a  piece  basis  while  in  the  course  of  manufacture, 
which  will  be  converted  to  a  footage  cost  when  the  leather  is  finished  and 
measurement  is  obtained. 

An  accurate  record  of  the  movement  and  progress  of  the  various  stocks  of 
leather  in  process  should  be  maintained.  Before  being  sorted  for  specific 
kinds  of  leather,  such  record  should  be  kept  according  to  the  various  clas- 
sifications of  hides  and  skins,  while  after  sorting  it  should  be  recorded  accord- 
ing to  the  various  kinds  of  leather  being  produced.  In  order  to  maintain 
such  a  record  each  foreman  should  report  daily  or  weekly  the  number  of 
pieces  of  each  kind  of  leather  forwarded  to  the  next  department.  Form  No- 
16  is  suggested  as  a  foreman's  report  of  such  stock  movement.  One  report 
can  be  used  for  the  entire  plant,  or  separate  reports  could  be  made  for  each 
department.  As  stated  above,  in  the  departments  before  sorting  as  to  kinds 
of  leather,  the  report  will  specify  merely  the  kinds  of  hides  or  skins  for- 
warded, but  as  soon  as  these  have  been  segregated  and  are  designated  for 
specific  kinds  of  leather,  each  report  should  then  show  the  kind  of  leather 
for  which  it  has  been  sorted.  This  can  be  shown  by  trade  name,  symbol  or 
number,  depending  upon  the  policy  of  the  company.  From  these  daily  or 
weekly  formen's  reports  of  the  movement  of  stock,  which  should  include 
splits,  a  monthly  summary  must  be  made  showing  the  total  number  of  pieces 
of  each  kind  of  hide,  skin  or  leather  as  the  case  may  be,  which  was  received 
by  and  delivered  from  each  department.  The  receipts  of  one  department 
must  equal  the  deliveries  of  the  previous  department  for  each  kind  or  classi- 
fication. From  the  summary  of  receipts  and  deliveries,  there  should  be  pre- 
pared a  statement  as  shown  in  Table  No.  1,  which  follows: 


BLANK  PAGE(S)  NOT  FILMED 


i 

67 

TABLE  NO.  1  PERIOD  FROM TO 

SUMMARY  OF  STOCK  MOVEMENT 

^  ^         ^        A   T4. o  Kinds  of  Leather 

Department  and  Items  ..^,.,      . 

i^s^ya,.  I.                                                                                                                     "Boston  "Milwaukee 

Calf"  Side" 

Leather  Leather 

HIDE  HOUSE                                                                                             %«^«  ^''^' 

Inventory  at  Beginning  of  Month ^ 

Received  at  Hide  House ^  ^ 

^^^^,              7500  3200 

Delivery   to   Beam"  House ^  ^ 

Inventory  at   End  of  Month 2500  2200 

BEAM  HOUSE 

Inventory  at  Beginning  of  Month ^  ^"" 

Received   from   Hide   House f^  ^ 

^^^^1                                                            5500  1200 

Delivered   to   Tan'  Ya'rd.V.V.V.V.V. . .' ^  _^ 

Inventory  at  End  of  Month ^500  400 

TAN  YARD 

Inventory  at  Beginning  of  Month 2000  lUOU 

Received   from    Beam    House ^  _^ 

^Q^^,    6000  1800 

Delivered  to  Splitting  and  Shaving  Department 5000  1000 

Inventory   at   End   of   Month 1000  800 

SPLITTING  AND  SHAVING  DEPARTMENT 

Inventory   at   Beginning   of   Month 300  600 

Received  from  Tan  Yard ^  ^ 

Total   5300  1600 

Delivered   to   Coloring  and   Fatliquoring   Department 4700  HOU 

Inventory  at   End  of  Month 600  500 

COLORING  AND  FATLIQUORING  DEPARTMENT 

Inventory   at   Beginning   of   Month f^O  ^W 

Received  from  Splitting  and  Shaving  Department 4700  HW 

^Q^^j    5100  1300 

Delivered    to    Drying    Department 5000  1200 

Inventory  at  End  of  Month ^^^  100 

DRYING  DEPARTMENT 

Inventory  at  Beginning  of  Month 300  bW 

Received  from   Coloring  and   Fatliquoring   Department 5000  1^ 

Total    5300  1700 

Delivered  to  Tacking  Department ^900  1400 

Inventory  at  End  of  Month ^00  300 

TACKING  DEPARTMENT 

Inventory  at  Beginning  of  Month 500  600 

Received    from    Drying    Department 4900  1400 

Total    5400  2000 

Delivered    to    Finishing   Department 5000  1900 

Inventory  at  End  of  Month 400  100 

FINISHING  DEPARTMENT 

Inventory  at   Beginning   of   Month 3000  8W 

Received    from    Tacking    Department 5000  lAK) 

Total    8000  3700 

Delivered  to  Sorting,  Wrapping  and  Shipping  Department...     6000  3000 

Inventory  at  End  of  Month 2000  700 

SORTING,  WRAPPING  AND  SHIPPING  DEPARTMENT 

Inventory   at   Beginning   of   Month J^  200 

Received  from  Finishing  Department 6000  JWU 

^^^^j                 6100  3200 

♦Leather  Produced  for  Finished  Stock *5800  *3100 

Inventory  at  End  of  Month 300  100 

*  "Boston  Calf"— Assumed  that  5J^  pieces  of  leather  produced  or  finished, 

measured  116,000  feet  which  would  average  20  ft.  per  skin. 

*  "Milwaukee  Side"— Assumed  that  3100  pieces  of  leather  produced  or  fin- 

ished, measured  46,500  feet  which  would  average  15 
ft.  per  side. 


BLANK  PAGE(S)  NOT  FILMED 


69 

While  this  illustration  covers  but  two  varieties  of  leather,  it  is,  of 
course,  understood  thai:  the  same  information  must  be  summarized  for  each 
kind  of  color  of  leather,  including  splits. 

The  number  of  pieces  shown  in  the  inventory  at  the  beginning  and  end 
of  each  month,  according  to  table  No.  1,  should  be  by  actual  count  for  each 
variety  of  leather.  Only  one  count,  of  course,  is  necessary  for  each  month, 
since  the  closing  inventory  of  one  month  becomes  the  opening  inventory  for 
the  succeeding  month.  If  an  actual  count  is  not  taken  monthly,  but  the 
daily  or  weekly  reports  of  receipts  and  deliveries  are  relied  upon  and  are 
used  in  figuring  the  production  for  each  department,  the  results  obtained 
should  be  verified  at  least  quarterly  in  order  that  all  discrepancies  may  be 
located  and  errors  in  figuring  the  costs  avoided,  since  any  mistake  in  quan- 
tity will  naturally  result  in  an  error  in  the  cost  of  production.  Furthermore, 
if  the  count  is  verified  and  found  correct  each  month,  then  the  betterment 
inventory  value  must  also  be  correct,  provided  of  course,  that  no  arithmetical 
error  has  been  made. 

It  is  needless  to  call  attention  to  the  fact  that  the  number  of  pieces  of 
each  kind  of  leather  delivered  from  the  Sorting,  Wrapping  and  Shipping 
Department,  constitutes  the  leather  actually  finished  during  the  month, 
either  for  immediate  shipment  or  for  warehousing. 

All  leather  must  be  measured  and  the  total  footage  of  each  kind  should 
be  recorded  daily.  At  the  close  of  eachmonth  a  summary  should  be  made  of 
the  total  number  of  pieces  as  well  as  total  footage  of  each  kind  of  leather 
produced.  It  is  then  a  simple  matter  to  obtain  the  average  footage  per  piece, 
and  since  the  total  amo  jnt  is  accumulated  for  each  kind  of  leather,  the  total 
cost  per  foot  for  manufacturing  is  also  obtainable. 


DIRECT  LABOR  COST  OF  LEATHER-DEPART  MENTALLY 

It  is  recognized  that  the  correct  and  ideal  method  to  obtain  the  depart- 
mental cost  of  labor  and  material  for  each  kind  of  leather  produced  per  piece 
or  per  foot,  is  to  charge  each  man's  time  and  the  various  materials  used 
direct  to  each  kind  of  leather  on  which  he  worked  or  on  which  it  was  applied. 
This  will  necessitate  a  daily  segregation  of  each  man's  time  and  a  distribu- 
tion of  the  same  to  the  various  kinds  of  leather  on  which  he  happened  to 
work,  also  a  separate  charge  for  each  kind  of  material  used  on  each  variety 
of  leather.  While  this  is  the  correct  practice,  it  may  not  be  practical  in 
many  plants  at  this  time- 

A  second  method,  therefore,  has  been  developed,  which  is  commercially 
accurate  and  will  not  require  the  amount  of  detail  work  necessary  by  the 
former  method  in  obtaining  the  results.  By  this  method  the  actual  payroll 
or  amount  of  material  used,  is  distributed  to  the  various  classes  of  leather 
on  the  basis  of  standard  costs  established  for  each.  Both  methods  will  be 
fully  explained. 


70 


NON-ACCUMULATIVE  BASIS-DIKECT  LABOR  COST 

METHOD  NO.  1 

As  previously  intimated,  the  direct  labor  cost  of  leather  is  most  im- 
portant since  the  overhead  expense  in  each  department  is  to  be  distributed 
to  the  various  leathers  on  the  basis  of  the  direct  labor  cost  of  the  respective 
kinds  of  leather.  The  most  accurate  direct  labor  cost  will  therefore  be  ob- 
tained by  distributing  the  payroll,  or  time  of  each  productive  employee,  to 
the  various  leathers  upon  which  they  work.  This  can  be  done  very  easily 
when  but  few  kinds  of  leather  are  being  manufactured.  It  can  also  be  done 
where  many  kinds  are  tanned  but  with  more  difficulty,  and  due  to  the  class 
of  labor  employed  in  tanneries  it  is  claimed,  that  the  accuracy  of  the  em- 
ployee's or  foremen's  reports  of  the  work  performed  would  be  questionable. 

If  this  method  be  adopted,  then  form  No.  2  Employees'  Time  Record 
should  be  used,  and  all  employees  would  have  to  report  the  department  and 
the  operations  performed  daily,  the  number  of  hours  worked  on  such  opera- 
tions or  the  pieces  finished.  If,  therefore,  an  employee  does  the  same  thing 
every  day  for  the  entire  period  on  but  one  kind  of  leather,  only  one  item 
would  appear  on  his  report.  On  the  other  hand,  if  an  employee  performed 
several  different  operations  on  various  kinds  of  leather,  either  on  one  day  or 
several  different  days  in  one  period,  each  operation  would  be  listed  separate- 
ly and  the  number  of  hours  or  pieces  shown  for  each.  A  separate  sheet  or 
sheets,  of  form  No.  2,  must  be  issued  for  each  employee  for  each  pay  period. 
These' reports  can  be  made  by  the  foreman,  being  entered  by  him  daily,  or 
by  the  time-keeping  department  where  the  information  can  be  secured  from 
time  slips  submitted  daily  by  each  employee. 

At  the  end  of  every  month  a  summary  must  be  made  for  each  depart- 
ment separately,  showing  the  total  amount  of  direct  labor  on  each  respective 
kind  and  color  of  leather  including  splits,  as  taken  from  form  No.  2.  For 
this  purpose,  foi-  No.  17,  Departmental  Summary  of  Direct  Labor  by 
Operations,  is  suggested.  A  separate  sheet  should  be  used  for  each  kind  of 
leather  in  each  department.  On  this  summary,  form  No.  17,  the  number  of 
hours  or  pieces  and  the  amounts,  taken  from  all  employees'  time  records  for 
each  operation  can  be  totaled.  The  totals  on  the  summary,  form  No.  17,  can 
again  be  summarized  for  all  operations  on  each  kind  of  leather  in  each  de- 
partment, for  which  a  special  summary  form,  such  as  suggested  by  form  No 
18  can  be  used.  Here  the  totals  for  each  operation  are  entered  for  each  kind 
of  leather,  in  each  department  as  taken  from  form  No.  17,  and  the  total  for  all 
operations,  on  all  leathers,  in  a  given  department,  as  will  be  shown  on  form 
No.  18,  must  then  agree  with  the  amount  of  the  payroll  for  direct  labor, 
debited  to  such  departmental  account  in  the  cost  ledger. 

After  the  distribution  of  the  direct  labor  is  obtained  for  each  kind  of 
leather  by  this  method,  the  costs  are  then  figured  departmentally,  by  adding 
the  inventory  of  direct  labor  at  the  beginning,  and  deducting  the  inventory 


71 


at  the  close,  leaving  the  direct  labor  cost  of  the  respective  kinds  of  leather, 
for  the  pieces  produced  and  delivered  to  the  following  department. 


METHOD  NO.  2 


To  use  this  method,  it  is  necessary  first  to  establish  standard  direct 
labor  costs  per  piece  for  each  kind  and  color  of  leather  manufactured,  includ- 
ing splits,  the  latter  being  figured  from  the  splitting  machine.  In  order  to 
arrive  at  standard  costs  for  direct  labor  which  are  as  near  actual  as  pos- 
sible, tests  or  time  studies  should  be  made  in  each  department  for  the  vari- 
ous operations  performed  on  the  respective  leathers  being  produced. 

If  a  given  leather  receives  the  same  operation  more  than  once,  such  as 
staking  for  example,  the  co-it  per  operation  should  be  added  for  each  time 
the  leather  receives  that  operation.  For  reasons  previously  explained,  the 
direct  labor  cost  of  leather  is  most  important,  therefore,  the  standard  labor 
costs  by  which  the  actual  direct  labor  is  later  determined,  are  of  equal  im- 
portance and  for  that  reason  extreme  care  should  be  exercised  when  setting 
these  standard  direct  labor  costs.  In  establishing  standard  costs,  the  size 
of  the  skin  or  side  must  also  be  taken  into  consideration,  and  should  reflect, 
as  nearly  as  possible,  the  actual  conditions  existing,  and  which  when  set 
should  not  be  changed,  except  when  a  wide  variation  between  the  actual 
and  the  standard  costs  of  any  kind  of  leather  is  continuously  found  in  several 
successive  months,  in  which  case  the  standard  cost  should  be  changed  to  re- 
flect the  actual  condition  more  nearly.  If,  how^ever,  the  difference  is  known 
to  be  due  merely  to  some  unusual  condition  which  will  not  continue,  the 
standard  should  not  be  altered,  but  due  allowance  be  made  during  the  time 
the  condition  is  known  to  exist.  Table  Two,  which  follows,  illustrates  the 
method  of  establishing  a  standard  direct  labor  cost  in  one  department,  on 
two  varieties  of  leather. 


72 


TABLE  NO.  2. 


STANDARD  DIRECT  LABOR  COST 


Kinds  of  Leather- 
"Boston  Calf"  "Milwaukee  Side" 

Departments  and  Items  Estimated  Cost  Estimated  Cost 

Per  Piece  Per  Piece 

Direct  Labor  Only  Direct  Labor  Only 

Hide  House 
X 

X     (Same  method  as  illustrated  in  Beam  House) 
X 
X 

Beam  House 

Handling  into  Soak .01  .01  >4 

Fleshing     01l^  .OU/s 

Liming   .OII/4  .OII/2 

Unhairing   O214  .OII/2 

Bating    021/2  .011/2 

Washing    OU^  -OU^ 

Trimming    O21/2  .OU/g 

etc.,    01i/L>  .OIV2 

etc.,    011/2  .001/2 

Total  Estimated  Standard  Labor  Cost         .15  .12 

Tan  Yard 
X 

X     (Same  method  as  illustrated  in  Beam  House.) 
X 


While  this  table  illustrates  the  method  of  establishing  standard  direct  labor 
costs  for  but  two  kinds  of  leather  and  in  only  one  department,  the  same 
principle  should  be  employed  for  each  department  and  for  each  individual 
kind  of  leather. 

After  establishing  standard  direct  labor  costs  for  each  kind  of  leather 
departmentally,  the  total  actual  direct  labor  charged  to  the  various  depart- 
ments, can  be  distributed  to  the  leathers  being  manufactured.  In  order  to 
illustrate  the  method  of  distributing  such  labor  to  the  various  leathers, 
amounts  representing  the  actual  direct  labor  for  each  department  have  been 
theoretically  assumed.    These  are  shown  in  Table  No.  3  which  follows: 


73 


TABLE  NO.  3 

ASSUMED  ACTUAL  DEPARTMENTAL 

DIRECT  LABOR 

Departments  January  1922 

Direct  Labor 
(Actual  Amount  in  Each  Department  as  charged 
to  departmental  accounts  in  cost  ledger,) 

Hide    House   $500.00 

Beam  F[ouse  800.00 

Tan  Yard  550.00 

Splitting  and  Shaving  Department...     350.00 
Coloring  and  Fatliquoring  Department    600.00 

Drying    Department   170.00 

Tacking    Department    325.00 

Finishing  Department   2500.00 

Sorting,  Wrapping  and  Shipping 

Department   450.00 

Total   $6245.00 

In  Table  No.  4,  sho\vn  herewith,  is  illustrated  the  method  to  be  used  in 
distributing  the  total  actual  direct  labor  of  each  department,  and  of  figuring 
such  direct  labor  cost,  departmentally  on  the  non-accumulative  basis  for 
each  kind  of  leather  bein^  manufactured  therein.  Only  two  varieties,  "Boston 
Calf"  and  "Milwaukee  Side  Leather,"  are  used  as  an  illustration  in  this 
table,  however,  the  principle  is  applicable  no  matter  how  many  kinds  are 
being  produced. 

In  figuring  the  cost  on  the  non-accumulative  basis,  each  department  is 
handled  individually,  as  though  it  were  a  complete  unit,  independent  of  the 
rest  of  the  plant. 

In  Table  No-  4  it  will  be  noted  that  first  the  quantities  of  each  kind  of 
leather,  in  every  department,  are  shown,  giving  the  number  of  pieces  on 
hand  at  the  beginning,  the  number  received,  delivered  and  the  number  re- 
maining at  the  close  of  the  month.  This  information  is  all  taken  from  the 
summarized  statement,  made  from  the  stock  movement  reports  as  explained 
and  illustrated  in  table  No.  1. 

Second,  the  standard  direct  labor  cost  on  each  kind  of  leather  in  each 
department  is  shown.  To  calculate  the  standard  direct  labor  cost  the  inven- 
tory at  the  close  of  the  month  is  figured  at  the  standard  which  has  been 
established  for  the  various  leathers,  as  previously  explained  and  illustrated 
in  table  No.  2.  The  standard  direct  labor  cost  per  operation  is  applied  to  the 
leather  in  process,  up  to  the  point  at  which  it  is  found  when  taking  the 
inventory.  This  being  the  non-accumulative  method,  only  the  standard 
costs  of  each  department  are  used,  all  previous  departments  need  not  be  con- 


BLANK  PAGE(S)  NOT  FILMED 


TABLE  NO.  4  ^v  tt  .. 

DEPARTMENTAL  COST  OF  PP.ODUCTION-DIRECT  LABOR  ONLY 

NON-ACCUMULATIVE  BASIS 


75 


Department  and  Items 


'Boston"  Calf  Leather 


Quan- 
tity 


Standard 

or 
Estimated 

Cost 


HIDE  HOUSE 

Inventory  at  Beginning 

Receipts  and  Current  Direct  Labor 

Total 
Delivered  to  Beam  House 

Inventory  at  Close 

BEAM  HOUSE 

Inventory  at  Beginning 

Receipts  and  Current  Direct  Labor 

Total 
Delivered  to  Tan  Yard 

Inventory  at  Close 

TAN  YARD 

Inventory  at  Beginning 

Receipts  and  Current  Direct  Labor 

Total 
Delivered  to  Splitting  and  Shaving  Department 

Inventory  at  Close 

SPLITTING  AND  SHAVING  DEPARTMENT 

Inventory  at  Beginning 

Receipts  and  Current  Direct  Labor 

Total  .       r.      _.        . 

Delivered  to  Coloring  and  Fathquormg  Department 

Inventory  at  Close 

COLORING  AND  FATLIQUORING  DEPARTMENT 

Inventory  at  Beginning 

Receipts  and  Current  Direct  Labor 


500 
7000 


7500 
5000 


2500 


500 
5000 


5500 
4000 


1500 


2000 
4000 


6000 
5000 


1000 


300 
5000 


5300 
4700 


Total 
Delivered  to  Drying  Department 

Inventory  at  Close 

DRYING  DEPARTMENT 

Inventory  at  Beginning 

Receipts  and  Current  Direct  Labor 

Total 
Delivered  to  Tacking  Department 

Inventory  at  Close 

TACKING  DEPARTMENT 

Inventory  at  Beginning 

Receipts  and  Current  Direct  Labor 

Total 
Delivered  to  Finishing  Department 

Inventory  at  Close 

FINISHING  DEPARTMENT 

Inventory  at  Beginning 

Receipts  and  Current  Direct  Labor 

Total 
Delivered  to  Sorting,  Wrapping  and  Shipping  Dept, 

Inventory  at  Close 

SORTING.  WRAPPING  AND  SHIPPING 
DEPARTMENT 

Inventory  at  Beginning 

Receipts  and  Current  Direct  Labor 

Total 
Delivered  to  Finished  Stock 

Inventory  at  Clase 


600 


400 
4700 


5100 
5000 


100 


300  ! 
5000  ' 


5300 
4900 


400 


500 
4900 


5400 
5000 


400 


3000 
5000 


8000 
6000 


2000 


100 
6000 


6100 
5800 


300 


15.00 
360.00 


375.00 
300.00 


75.00 


37.50 
675.00 


712.50 
600.00 


112.50 


100.00 
450.00 


550  00 
500.00 


50  00 


9  00 
291  00 


300  00 
282  00 


18  00 


20  00 
485  00 


505  00 
500  00 


5  00 


4  50 
148  50 


153.00 
147.00 


6.00 


12.50 
247.50 


260.00 
250  00 


10.00 


450.00 
1650.00 


2100.00 
1800.00 


300.00 


2.50 
295.00 


297.50 
290.00* 


7.50 


Per 
Pc. 


.06 


15 


10 


.06 


10 


.03 


.05 


.30 


.05 


Actual 
Cost 


15.00 
391.30 


406.30 
325.04 


81.26 


37.50 
689.67 


727.17 
612.36 


114.81 


100.00 
466.10 


566.10 
514.50 


51.60 


9.00 
296.51 


305.51 
287.16 


18.35 


20.00 
494.50 


514.50 
509.40 


5.10 


4.50 
144.66 


149.16 
143.32 


5.84 


12.50 
256.59 


269.09 
258.75 


10.34 


450.00 
1823.20 


2273.20 
1948.32 


324.88 


2.50 
296.65 


299.15 
291.59* 


7.56 


Per 
Pc. 


.065 


153 


,1029 


'Milwaukee"  Side  Leather 


Quan- 
tity 


200 
3000 


3200 
1000 


2200 


200 
1000 


1200 
800 


400 


1000 
800 


Standard 

or 

Estimated 

Cost 


1800 
1000 


.061 


1018 


.0292 


800 


600 
1000 


1600 
1100 


500 


200 
1100 


1300 
1200 


100 


500 
1200 


.0516 


.3247 


1700 
1400 


.0502 


300 


600 
1400 


2000 
1900 


100 


1800 
1900 


3700 
3000 


700 


200 
3000 


3200 
3100 


100 


♦Direct  labor  cost  is  for  this  department,  only,  and  is  not  the  total  direct  labor  cost  of  the  leather  finished. 


5.00 
100.00 


105.00 
50.00 


55.00 


12.00 
108.00 


120.00 
96.00 


24.00 


45.00 
81.00 


126.00 
90.00 


36.00 


15.00 
52.50 


67.50 
55.00 


12.50 


9.00 
103.50 


112-50 
108.00 


4.50 


5.00 
26.00 


31  00 
28.00 


3.00 


12.00 
66.00 


78.00 
76.00 


2.00 


225.00 
612.50 


837.50 
750.00 


87.50 


5.00 
152.50 


157.50 
155.00* 


2.50 


Per 
Pc. 


.05 


.12 


.09 


.05 


.09 


.02 


.04 


.25 


.05 


Actual 
Cost 


5.00 
108.70 


113.70 
54.11 


59.59 


12.00 
110.33 


122.33 

97.86 


24.47 


45.00 
83.90 


128.90 
92.07 


36.83 


15.00 
53.49 


68.49 
55.77 


12.72 


9.00 
105.50 


114.50 
109.91 


4.59 


5.00 
25.34 


30.34 
27.38 


2.96 


12.50 
68.41 


80.91 

78.81 


2.10 


225.00 
676.80 


901.80 
807.00 


94.80 


5.00 
153.35 


158.35 
155.83* 


Per 
Pc. 


2.52 


.054 


1223 


.092 


.0507 


.0916 


.0195 


.0414 


.269 


.0502 


77 


sidered  here.  The  closing  inventory  of  each  department,  of  course,  becomes 
the  opening-  inventory  respectively,  for  the  month  following.  The  closing 
inventory,  therefore,  having  been  figured,  the  standard  cost  of  the  deliveries 
made  during  the  month  are  then  calculated  by  using  the  total  departmental 
standard  direct  labor  cost  per  piece  for  all  the  pieces  delivered  from  each 
department  to  the  succeeding  departments,  each  kind  of  leather  and  each  de- 
partment being  handled  separately. 

The  deliveries  i)lus  the  closing  inventory,  both  taken  at  the  standard 
direct  labor  cost,  minus  the  inventory  at  the  beginning,  figured  on  the  same 
basis,  leaves  the  amount  vv^hich  represents  the  current  month's  direct  labor 
at  standard  cost  in  the  various  departments  for  the  respective  kinds  of 
leather. 

The  total  for  all  leathers  of  such  standard  direct  labor  cost  for  the  cur- 
rent month  just  explained,  in  each  department,  should  approximate  the  total 
actual  amount  of  the  current  direct  labor  as  debited  to  the  respective  depart- 
mental accounts.  Any  difference  which  may  exist  between  the  total  of  the 
standard  direct  labor  and  the  actual  direct  labor  for  all  leathers,  in  a  given 
department  in  the  same  month,  be  it  plus  or  minus,  must  be  distributed  over, 
or  deducted  from,  each  of  the  various  kinds  of  leather  handled  therein.  A 
percentage  representing  the  ratio  between  the  total  current  standard  direct 
labor  of  all  leathers,  and  the  amount  to  be  distributed,  (which  is  the  dif- 
ference between  the  total  current  standard  and  total  current  actual  labor  for 
all  leathers)  should  be  figured  in  every  department.  Such  percentage  taken 
of  the  current  standard  direct  labor  for  each  kind  of  leather,  and  the  results 
either  added  to  or  deducted  from  the  respective  current  standard  amounts, 
gives  the  actual  current  direct  labor  for  each  kind  of  leather.  In  other  words, 
the  total  actual  amount  of  current  direct  labor  charged  to  each  departmental 
account,  is  distributed  to  the  various  leathers  being  handled,  in  the  respective 
departments,  during  each  month. 

The  actual  current  amount  of  direct  labor  thus  obtained,  plus  the  actual 
opening  inventory  for  each  kind  of  leather  in  each  department,  must  be 
equal  to  the  sum  of  the  deliveries  and  the  closing  inventory,  of  the  same 
leather,  in  the  same  department. 

Any  difference  between  the  standard  cost  and  the  actual  cost  of  direct 
labor,  for  the  openirg  inventory  plus  the  current  direct  labor  for  each  kind 
of  leather,  must  be  prorated  between  the  deliveries  and  the  closing  inventory 
of  the  respective  kinds  of  leather.  This  distribution  is  made  by  means  of  a 
percentage,  which  represents  the  relation  between  the  amount  to  be  dis- 
tributed, (which  is  the  difference  between  the  standard  and  actual  costs  for 
the  opening  inventory  plus  the  current  direct  labor,)  and  the  sum  of  the 
deliveries  and  closing  inventory,  both  taken  at  the  standard  cost  figure.  The 
percentage  secured  for  each  leather  respectively  and  taken  of  the  standard 
cost  of  the  deliveries  and  the  closing  inventory,  and  the  results  either  added 
to  or  deducted  from  the  standard  cost  figures  respectively,  gives  the  actual 
cost  of  the  deliveries  and  of  the  closing  inventory.     The  actual  cost  of  the 


78 


deliveries  thus  obtained  for  each  kind  of  leather,  divided  by  the  number  of 
pieces  delivered,  gives  the  actual  cost  per  piece,  in  each  department  monthly, 
non-accumulated.     If  the  per  foot  cost  is  desired,  the  per  piece  cost  can  be 
divided  by  the  average  footage  obtained  from  previous  records  on  like  class 
of  stock- 
To  give  a  more  illustrative  explanation  of  the  above  method :  refer  to 
table  No.  4,  Splitting  and  Shaving  Department,  "Boston  Calf  Leather."     It 
will  be  noted  that  the  inventory  at  the  beginning  at  standard  cost  for  direct 
labor  is  here  estimated  at  $9.00.     The  deliv(;ries  then  being  figured  at  .06c 
for  4700  pieces,  amounts  to  S282.00,  and  the  closing  inventory  also  figured  at 
standard  cost  is  $18.00.  Therefore,  the  current  amount  of  direct  labor  figured 
at   standard,   is   the   difference   between   $300.00,   which   is   the   sum   of   the 
deliveries,  and  the  closing  inventory,  and  $9.00  which  represents  the  open- 
ing inventory,  or  $29100.     The  same  method  is  used  for  "Milwaukee  Side" 
leather,  also  shown  in  this  table.     It  was  assumed  that  the  total  actual  pay- 
roll for  this  department  was  $350.00,  as  shown  in  table  No.  3;  whereas  at 
the  standard  cost  explained  above,  it  amounts  to  but  $343.50  for  all  leathers 
in  this  department;  therefore,  the  difference  between  the  total  amounts  for 
all  leathers  at  standard  and  actual,  which  in  this  case  is  $6.50,  must  be  pro- 
rated between  the  two  kinds  of  leather  here  considered.     This  difference, 
$6.50,  is  1.892%  of  $343.50,  the  total  current  direct  labor  at  standard  cost 
for  the  two  leathers  illustrated.     Therefore,  1-892%  of  $291.00,  the  current 
standard  direct  labor  of  "Boston  Calf,"  or  $5.51,  is  added  to  such  standard 
cost,  making  $2%.51 ;  and  1.892%  of  $52.50  the  current  standard  direct  labor 
of  "Milwaukee  Side"  leather,  or  .99c  is  added  thereto,  making  $53.49.     The 
distribution  of  the  current  actual  direct  labor  to  the  several  kinds  of  leather 
in  the  department  has  now  been  made.    The  difference  between  the  standard 
and  actual  costs  of  direct  labor,  which  ha\e  thus  been  distributed   to  the 
various  leathers,  i.  e-  $5.51  to  "Boston"  Calf  and  99c  to  "Milwaukee"  Side 
leather,  must  now  be  prorated  between  the  deliveries  and  the  inventory  of 
the  stock  remaining,  on  the  respective  kinds. 

Other  percentages  are  established  which  represent  the  ratio  of  $5.51  to 
$300.00  on  "Boston  Calf,"  and  99c  to  $67.50  on  "Milwaukee  Side  leather." 
On  "Boston  Calf"  it  would  be  1.830%-  Therefore,  1.836%  of  $282.00,  the 
standard  cost  of  the  deliveries  of  "Boston  Calf"  leather  or  $5.16  is  added  to 
such  standard  cost  making  $287.16;  and  1.836%  of  $18.00,  the  standard  cost 
of  the  closing  inventory  of  "Boston  Calf"  leather  or  35c,  is  added  to  such 
closing  inventory.  The  actual  cost  of  the  deliveries  and  the  actual  closing 
inventory  are  thus  obtained  on  "Boston  Calf"  leather.  The  actual  cost  of 
the  deliveries,  $287.16,  divided  by  the  pieces  delivered,  4700,  results  in  the 
actual  cost  per  piece,  which  in  this  case  is  .061c.  In  like  manner  a  new 
actual  cost  of  direct  labor  on  each  kind  of  leather  for  each  department  sep- 
arately is  obtained  every  month. 

Form  No.  19  is  given  as  a  suggestion  on  which  the  direct  labor  cost  can 
be  figured  monthly,  by  the  above  outlined  non-accumulative  method-     Such 


79 

forms  should  be  of  the  loose  leaf  type,  copies  being  kept  in  binders  as  a 
permanent  record  of  the  distribution  of  direct  labor  in  each  department  to 
the  various  kinds  of  leather  handled  therein. 


NON-ACCUMVLATIVE  BASIS— CONTINUED 
DIRECT  MATERIAL  COST 

Identically  the  same  methods  should  be  followed  in  figuring  the  cost  of 
direct  materials  consumed  in  manufacturing  the  various  kinds  of  leather  as 
were  explained  in  connection  with  direct  labor.  If  the  actual  distribution 
or  method  No.  1  is  used,  then  of  course,  the  materials  actually  consumed  in 
producing  each  kind  of  leather  must  be  kept  separate  and  finally  summarized 
each  month,  for  each  kind  of  leather  departmentally,  in  a  manner  similar  to 
that  used  for  direct  labor,  fully  explained  in  the  previous  paragraphs. 

On  the  other  hand,  if  the  standard  cost  basis  or  method  No.  2  is  used, 
then  a  standard  cost  of  direct  materials  should  be  established  for  every  opera- 
tion on  each  kind  of  Iccither,  in  every  department,  as  illustrated  in  table  No. 
2  for  direct  labor.  The  closing  inventories  and  deliveries  are  figured  at 
such  standards  and  by  subtracting  the  opening  inventory  the  standard  costs 
of  direct  materials  for  the  month  are  obtained.  The  diflference  between  the 
total  of  such  standard  costs  of  materials  for  all  leathers  and  the  actual  cost 
of  all  the  direct  materials  consumed  within  each  department,  is  distributed 
on  the  percentage  basis  as  outlined  for  direct  labor.  The  amounts  so  dis- 
tributed to  each  kind  of  leather,  are  then  again  prorated  between  the  de- 
liveries and  the  closing  inventory,  also  as  outlined  above,  for  direct  labor.  In 
exactly  the  same  manner,  therefore,  the  actual  direct  material  costs,  in  total 
and  per  piece,  are  obtained  for  each  kind  of  leather  departmentally,  every 
month.  As  stated  in  connection  with  direct  labor,  if  the  per  foot  cost  should 
be  desired,  the  per  piece  cost  can  be  divided  by  the  average  footage  obtained 
from  previous  experience  with  like  class  of  stock. 

Form  No.  20,  similar  to  the  one  used  for  direct  labor  referred  to,  is 
suggested  for  use  in  figuring  the  direct  materials  costs  monthly  on  the  non- 
accumulative  basis.  These  should  also  be  loose  leaf  forms,  copies  being 
kept  in  binders  as  a  permanent  record  of  the  distribution  which  was  made 
of  the  direct  materials  in  each  department  consumed  on  the  various  kinds 
of  leather  handled  therein. 


NON-ACCUMVLATIVE  BASIS— CONTINUED 

MANUFACTURING  OVERHEAD  DISTRIBUTION 

The  total  manufacturing  overhead  expense  for  the  month  in  each  depart- 
ment, as  shown  by  the  departmental  accounts  explained  heretofore,  must  be 
distributed  over  the  various  leathers  handled  during  each  month  in  the 
several  departments. 


80 


If  the  first  method  is  used,  by  which  the  actual  distribution  of  the  labor 
and  materials  is  made  direct  to  each  kind  of  leather,  then  the  manufacturing 
overhead  should  also  be  distributed  direct  to  the  various  leathers.  Per- 
centages representing  the  ratio  of  the  total  manufacturing  overhead  to  the 
total  direct  labor  in  each  department,  should  be  established.  Such  per- 
centages taken  of  the  actual  direct  labor  costs  of  each  kind  of  leather  in  the 
respective  departments,  gives  the  current  amount  of  manufacturing  overhead 
chargeable  to  the  respective  kinds  of  leather,  departmen tally,  non-accumula- 
tive. By  adding  the  inventory  of  manufacturing  overhead  at  the  beginning 
and  deducting  the  manufacturing  overhead  inventory  at  the  close,  the  manu- 
facturing overhead  cost  per  piece  for  each  kind  of  leather  is  obtained  de- 
partmentally. 

If  the  standard  basis  is  used  upon  which  to  distribute  the  actual  manu- 
facturing overhead  expenses,  then  it  is  necessary  to  establish  standards  for 
manufacturing  overhead  for  each  kind  of  leather  departmentally.  As  ex- 
plained in  connection  with  direct  labor  and  direct  materials,  the  inventory  at 
the  beginning  and  at  the  close  of  each  month,  and  the  deliveries  made  during 
the  month  for  each  kind  of  leather,  are  figured  at  such  manufacturing  over- 
head standards  in  each  department.  The  deliveries  plus  the  closing  inventory, 
minus  the  opening  inventory,  all  figured  at  i:he  standard  manufacturing  over- 
head, leaves  the  amount  which  represents  the  current  manufacturing  overhead 
on  each  kind  of  leather,  departmentally,  at  standard.  The  actual  total  depart- 
mental manufacturing  overhead  is  then  distributed  to  the  various  kinds  of 
leather  in  each  department  separately,  on  a  percentage  basis,  representing 
the  ratio  of  the  total  manufacturing  overhead  to  the  total  direct  labor  of  each 
department  respectively.  Any  diflference  between  the  standard  and  actual 
manufacturing  overhead  figures,  for  the  opening  inventory,  plus  the  current 
manufacturing  overhead,  must  be  prorated  between  the  deliveries  and  the 
closing  inventory  of  each  kind  of  leather  separately.  This  prorating  is  done 
by  means  of  a  percentage,  which  represents  the  relation  between  the  amount 
to  be  prorated,  (which  is  the  difi^erence  between  the  standard  and  actual 
manufacturing  overhead  costs  for  the  opening  inventory,  plus  the  current 
manufacturing  overhead),  and  the  sum  of  the  deliveries  and  the  closing 
inventory  both  taken  at  standard.  The  percentage  secured  for  each  kind  of 
leather  respectively,  taken  of  the  standard  manufacturing  overhead  cost  of 
the  deliveries  and  of  the  closing  inventory,  and  the  results  either  added  to 
or  deducted  from  such  standard  figures,  gives  the  actual  manufacturing  over- 
head for  the  deliveries  and  closing  inventory  on  each  kind  of  leather  depart- 
mentally. 

The  actual  manufacturing  overhead  costs  for  deliveries  thus  obtained 
in  each  department,  for  each  kind  of  leather,  divided  by  the  number  of  pieces 
delivered,  gives  the  actual  manufacturing  overhead  cost  per  piece  monthly, 
non-accumulated.  If  the  per  foot  manufacturing  overhead  cost  is  desired, 
the  per  piece  cost  is  divided  by  the  average  footage  obtained  from  previous 
records  on  like  class  of  stock. 


81 

Form  No.  21  is  given  as  a  suggestion  on  which  the  manufacturing  over- 
head costs  can  be  figured  monthly  by  the  above  method,  on  the  non-ac- 
cumulative basis.  In  like  manner  these  should  be  loose  leaf  forms,  copies 
to  be  kept  in  binders  as  a  permanent  record  of  the  distribution  of  the  depart- 
mental manufacturing  civerhead  expenses  to  the  various  leathers  handled 
therein. 


ACCUMULATIVE  BASIS— DIRECT  LABOR  COST 


METHOD  NO.  1 

If  method  No.  1  is  adopted,  then  the  actual  distribution  of  the  payroll 
to  the  various  leathers  in  each  department  is  necessary.  The  same  method 
of  recording  the  time  and  operations  of  each  employee  as  explained  in  con- 
nection v^'ith  the  non-accumulative  costing  should  be  used.  After  the  direct 
labor  has  been  distributed,  or  allocated  to  the  various  leathers  in  each  de- 
partment, the  costs  are  figured  in  a  manner  similar  to  that  shown  in  table 
No.  5,  eliminating  the  procedure  in  connection  with  ^the  standard  cost  This 
differs  from  the  non-accumulative  basis  in  but  one  detail,  all  figures,  except 
the  current  departmental  direct  labor  charge,  include  the  accumulated  cost 
of  all  operations  in  all  previous  departments  which  have  been  applied  to  the 
leather. 

To  the  inventory  at  the  beginning,  which  must  be  figured  at  the  ac- 
cumulated cost  for  all  o])erations  in  all  previous  departments  up  to  the  place 
where  it  remains  at  the  time  of  inventory,  and  the  current  direct  labor 
charge,  which  is  the  amount  of  direct  labor  within  each  department  applic- 
able to  the  respective  leathers  not  accumulated,  is  added  the  accumulated 
direct  labor  cost  of  the  respective  stock  received  from  previous  departments. 
By  this  addition  the  costs  are  accumulated  departmentally.  From  the  total 
thus  obtained  for  each  kind  of  leather,  is  deducted  the  accumulated  closing 
inventory  of  such  kinds  of  leather  respectively,  leaving  the  accumulated  cost 
on  each  kind  of  leather  delivered  to  the  succeeding  department. 


METHOD  NO.  2 


If  the  second  method  is  to  be  adopted,  exactly  the  same  principles  of 
establishing  standard  costs  for  direct  labor  on  each  kind  of  leather,  and  then 
distributing  the  total  actual  direct  labor  of  each  department  to  the  various 
leathers  on  the  basis  of  such  standards,  as  was  fully  explained  under  the  non- 
accumulative  basis,  are  used.    The  detail  will  not  therefore,  be  repeated  fully. 


BLANK  PAGE(S)  NOT  FILMED 


TABLE  NO.  5 

DEPARTMENT  COST  OF  PRODUCTION-DIRECT  LABOR  ONLY 

ACCUMULATIVE  BASIS 


83 


Department  and  Items 


HIDE  HOUSE 

Inventor}'  at  Beginning 
Current  Direct  Labor 

Total 
Deliveries  to  Beam  House 

Inventory  at  Close 

BEAM  HOUSE 

Inventory'  at  Beginning — Accumulated 

Current  Direct  Labor 

Accumulated  Cost — Forwarded  from  previous  depts. 

Total 
Accumulated  Cost  of  Deliveries  to  Tan  Yard 

Inventory  at  Close — Accumulated 

TAN  YARD 

Inventory  at  Beginning — Accumulated 

Current  Direct  Labor 

Accumulated  Cost — Forwarded  from  previous  depts. 

Total 
Accumulated    Cost    of    Deliveries    to   Splitting   and 
Shaving  Department 

Inventory  at  Close — Accumulated 

SPLITTING  AND  SHAVING  DEPARTMENT 

Inventory  at  Beginning — Accumulated 

Current  Direct  Labor 

Accumulated  Cost — Forwarded  from  previous  depts. 

Total 
Accumulated    Cost    of    Deliveries    to    Coloring   and 
Fatliquoring  Department 

Inventory  at  Close — Accumulated 

COLORING  AND  FATLIQUORING  DEPARTMENT 

Inventory'  at  Beginning — Accumulated 

Current  Direct  I^abor 

Accumulated  Cost — Forwarded  from  previous  depts. 

Total 
Accumulated  Cost  of  Deliveries  to  Drying  Department 

Inventory  at  Close — Accumulated 

DRYING  DEPARTMENT 

Inventory  at  Beginning — Accumulated 

Current  Direct  Lalx)r 

Accumulated  Cost — ForAvarded  from  previous  depts. 


'Boston"  Calf  Leather 


Quan- 
tity 


500 
7000 


7500 
5000 


2500 

500 
5000 


5500 
4000 


1500 

2000 
4000 


6000 
5000 


1000 

300 
5000 


5300 
4700 


600 

400 
4700 


5100 
5000 


Total 
Accumulated  Cost  of  Deliveries  to  Tacking  Department 

Inventory  at  Close — Accumulated 

TACKING  DEPARTMENT 

Inventory  at  Beginning — Accumulated 

Current  Direct  Lalx)r 

Accumulated  Cost — Forwarded  from  previous  depts. 

Total 
Accumulated  Cost  of  Deliveries  to  Finishing  Depts. 

Inventorj'  at  Close — Accumulated 

FINISHING  DEPARTMENT 

Inventory  at  Beginning — Accumulated 

Current  Direct  Labor 

Accumulated  Cost — Forwarded  from  previous  depts. 

Total 
Accumulated  Cost  of  Deliveries  to  Sorting,  Wrapping 
and  Shipping  Department 

Inventory  at  Close — Accumulated 

SORTING,  WRAPPING  AND  SHIPPING  DEPT. 

Inventory  at  Beginning — Accumulated 

Current  Direct  Labor 

Accumulated  Cost — Forwarded  from  previous  depts. 

Total 
Accumulated  Cost  of  Deliveries  to  Finished  Stock 

Inventorj-  at  Close — Accumulated 


100 

300 
5000 


5300 
4900 


400 

500 
4900 


5400 
5000 


Standard 
or 
Estimated 
Cost 


400 

3000 
5000 
8000 
6000 


2000 

100 
6000 


6100 
5800 


300 


15.00 
360.00 


375.00 
300.00 


75.00 


57.50 
675.00 
300.00 


1012.50 
840.00 


202.50 


520.00 
450. 00 
840.00 


1810.00 
1550.00 


260.00 


102.00 

2111.00 

1550.00 


1943.00 
17d9.00 


204.00 


168.00 

485.00 

1739.00 


2392.00 
2350.00 


42.00 


145.50 

14S.50 

2350.00 


2644.00 
245-3.00 


194.00 


262.50 

247.50 

2450.00 


2960  00 
2750.00 


210  00 


2100.00 
1650.00 
2750.00 


6500.00 
5100.00 


1400.00 


87.50 

295.00 

5100  00 


5482.50 
522C'  00* 


262.50 


Per 
Pc. 


.06 


.06 


21 


21 


.31 


.31 


.37 


.37 


.47 


.47 


.50 


.50 


.55 


.55 


.85 


.85 


.90 


Actual 
Cost 


15.00 
391.30 


406.30 
325.04 


81.26 


67.50 
689.67 
325.04 


1082.21 
871.92 


210.29 


520.00 
466.10 
871.92 


1858.02 
1590.30 


267.72 


102.00 

296.51 

1590.30 


1988.81 
1778.99 


209.82 


168.00 

494.50 

1778.99 


2441.49 
2397.00 


44.49 


145.50 

144.66 
2397  00 


2687.16 
2489.20 


197.96 


262.50 

256.59 

2489.20 


3008.29 
2794.00 


214  29 


2100.00 
1823.20 
2794.00 


6717.20 
5268.30 


1448.90 


87.50 

296.65 

5268.30 


5652.45 
5381.82* 


270.63 


Per 
Pc. 


"Milwaukee"  Side  Leather 


Quan- 
tity 


.065 


.065 
,2179 


200 
3000 


3200 
1000 


2200 

200 
1000 


,2179 


.318 


1200 
800 


400 

1000 
800 


1800 
1000 


.318 


.3785 


.3785 
.4794 


800 

600 
1000 


1600 
1100 


500 

200 
1100 


.4794 
.508 


.508 

.5588 


1300 
1200 


100 

500 
1200 


1700 
1400 


300 

600 
1400 


.5588 


.878 


2000 
1900 


.878 
.9279 


100 

1800 
1900 


3700 
3000 


700 

200 
3000 


3200 
3100 


100 


Standard 
or 
Estimated 
Cost 


5.00 
100.00 


105.00 
50.00 


55.00 


22.00 

108.00 

50.00 


180.00 
136.00 


44.00 


215.00 

81.00 

136.00 


432.00 
260.00 


172.00 


171.00 

52.50 

260.00 


483.50 
341.00 


142.50 


71.00 
103.50 
341.00 


515.50 
480.00 


35.50 


205.00 

26.00 

480.00 


711.00 
588.00 


123.00 


264.00 

66.00 

588.00 


918  00 
874. 00 


44.00 


1053.00 
612.50 
874.00 


2539  50 
2130.00 


409.50 


147.00 

152.50 

2130.00 


2429.50 
2356.00* 


73.50 


*Total  Direct  Labor  Cost  per  piece,  for  all  departments,  of  the  leather  finished. 


Per 
Pc. 


.05 


.05 
,17 


17 


.26 


.26 


,31 


,31 

.40 


.40 

.42 


,42 
.46 


.46 


,71 


.71 
,76 


Actual 
Cost 


5.00 
108.70 


113.70 
54.11 


59.59 


22.00 

110.33 

54.11 


186.44 
140.76 


45.68 


215.00 

83.90 

140. 76 


439.66 
264.42 


175.24 


171.00 

53.49 

264.42 


488.91 
344.75 


144.16 


71.00 
105.50 
344.75 


521.25 

485.28 


35.97 


205.00 
25.34 

485.28 


715.62 
591 . 52 


124.10 


264. 00 

68.41 
591.52 


923  93 
879.24 


44.69 


1053.00 
676.80 
879.24 


2609.04 
2187.51 


421  53 


147.00 

153.35 

2187.51 


2487.86 
2412.54* 


75.32 


Per 
Pc. 


.054 


•  054 


1759 


1759 


.2644 


.2644 


.3134 


.3134 


.4044 


.4044 


.4225 


.4225 


.4626 


.4626 


,729 


.729 

.778 


85 


Table  No.  5  illustrates  not  only  the  method  used  in  distributing  the 
total  direct  labor  of  a  department  to  the  various  kinds  of  leather,  but  also 
the  method  of  figuring  such  direct  labor  cost  on  the  accumulative  basis  de- 
partmentally,  for  each  kind  of  leather  manufactured.  The  same  two  vari- 
eties, "Boston  Calf"  and  "Milwaukee  Side"  leather  are  used  in  this  table  as 
an  illustration,  but  of  course,  the  principle  is  applicable  no  matter  how 
many  kinds  are  being  produced- 


In  working  out  the  direct  labor  cost  on  the  accumulative  basis,  as  shown 
in  the  above  mentioned  table  No.  5,  the  direct  labor  and  its  distribution  to 
the  leathers  theoretically  assumed  and  shown  in  the  foregoing  table  No.  4, 


are  used  again. 


It  will  be  noted  that  on  the  accumulative  basis,  the  methods  of  figuring 
the  cost  are  practically  the  same  as  on  the  non-accumulati\e  basis,  each  de- 
partment is  handled  individually,  but  the  difference  is,  that  the  accumulated 
cost  of  all  previous  operations,  in  all  previous  departments  is  included  in 
all  figures.  The  inventories  at  the  beginning  and  at  the  close  should  include 
the  accumulated  cost  up  to  the  point  at  which  they  are  found  at  the  time  of 
inventorying.  The  current  direct  labor  charge,  of  course,  is  not  accumulated, 
but  is  only  the  amount  of  direct  labor  for  the  current  month  within  each  de- 
partment applicable  to  the  respective  kinds  of  leather,  which  has  been  dis- 
tributed on  the  standards  established.  In  all  departments  beginning  with 
the  Beam  House,  the  accumulated  cost  of  direct  labor  applied  in  manufac- 
turing each  kind  of  leather,  received  from  a  previous  department  is  added  to 
the  opening  inventory,  plus  the  current  direct  labor  charge.  Inasmuch  as 
the  detail  method  of  ascertaining  the  standard  costs  was  fully  explained  in 
connection  with  the  costing  of  direct  labor  on  the  non-accumulative  basis, 
it  will  not  be  repeated ;  however,,  in  general,  from  the  sum  of  the  accumu- 
lated closing  inventory  and  accumulated  cost  of  the  leather  delivered  to  the 
succeeding  department,  is  deducted  the  sum  of  the  accumulated  opening  in- 
ventory and  accumulated  cost  of  the  respective  leathers  received  from  previ- 
ous departments,  leaving  the  amount  representing  the  current  charge  for  direct 
labor  at  standard  figures.  The  actual  amount  of  direct  labor  for  the  depart- 
ment, is  then  distributed  to  the  various  kinds  of  leather  exactly  as  explained 
before,  and  any  difference  between  the  standard  and  actual  costs  on  any  kind 
of  leather  is  also  prorated  as  before.  The  only  important  fact  to  be  re- 
membered, is  that  all  figures,  both  standard  and  actual,  with  exception  of 
the  current  charge  for  direct  labor,  must  include  the  accumulated  cost  of  all 
operations  in  all  previous  departments. 


Form  No.  22  is  given  as  a  suggestion  on  which  the  accumulated  direct 
labor  costs  can  be  figured  monthly.  These  forms  should  be  loose  leaf  and 
filed  together  with  form  No.  19  which  shows  the  direct  labor  costs  on  the 
non-accumulative  basis- 


86 


ACCUMULATIVE  BASIS— CONTINUED— DIRECT 
MATERIAL  COST 

METHOD  NO.  I 

If  method  No.  1  is  adopted  then  the  actual  distribution  of  the  direct 
materials  used  on  the  various  leathers  in  each  department  is  necessary.  The 
same  methods  of  recording  such  direct  material  charges  as  were  used  in  con- 
nection with  the  non-accumulative  costing  should  be  used  here.  After  the 
direct  materials  have  been  distributed,  or  allocated  tc  the  various  leathers  in 
each  department  on  which  they  were  actually  consumed,  then  the  costs  on 
each  kind  of  leather  are  figured  in  the  same  manner  as  the  direct  labor  costs 
are  calculated,  as  shown  in  table  No.  5,  eliminating  the  procedure  in  con- 
nection with  the  standard  cost  This  differs  from  the  non-accumulative 
basis  in  but  one  detail,  all  figures,  except  the  current  departmental  direct 
material  charges,  include  the  accumulated  cost  of  all  operations  in  all  pre- 
vious departments. 

To  the  inventory  at  the  beginning,  which  must  be  figured  at  the  ac- 
cumulated cost  for  all  operations  in  all  previous  departments  up  to  the  place 
where  it  is  found  at  the  time  of  inventory,  and  the  current  direct  material 
charge,  which  is  the  amount  of  direct  material  within  each  department  ap- 
plicable to  the  respective  leathers,  not  accumulated;  is  added  the  accumu- 
lated direct  material  cost  of  the  respective  stock  received  from  previous  de- 
partments. By  this  addition  the  costs  are  accumulated  departmentally.  From 
the  total  thus  obtained,  for  each  kind  of  leather  separately,  is  deducted  the 
accumulated  closing  inventory  of  such  kinds  of  leather  respectively,  leaving 
the  accumulated  cost  of  each  kind  of  stock  delivered  to  the  succeeding  de- 
partment. 

METHOD  NO.  2 

If  the  second  method  is  to  be  adopted,  exactly  the  same  principles  of 
establishing  standard  costs  for  direct  materials  on  each  kind  of  leather,  and 
then  distributing  the  actual  amount  of  materials  consumed  within  each  de- 
partment, to  the  various  leathers  on  the  basis  of  such  standards,  as  was  fully 
explained  under  the  non-accumulative  basis,  are  used.  The  detail  will  not 
therefore,  be  repeated  fully. 

While  table  No.  5  illustrated  the  method  for  use  in  connection  with 
direct  labor,  the  same  method  is  used  for  direct  materials.  It  will  be  noted 
that  this  table  shows  not  only  how  the  expense  is  distributed  to  the  various 
kinds  of  leather  in  each  department,  but  also  the  basis  for  figuring  the  cost 
accumulative  for  each  kind  of  leather  departmentally- 

In  figuring  the  cost  on  the  accumulative  basis,  practically  the  same 
methods  are  used  as  were  explained  in  connection  with  the  non-accumulative 
basis,  each  department  is  handled  individually,  but  the  difference  is,  that  the 


87 

accumulated  costs  of  all  previous  operations,  in  all  previous  departments, 
are  included  in  all  the  figures.  The  inventories  at  the  beginning  and  at  the 
close  should  include  the  accumulated  costs  up  to  the  point  at  which  the 
leather  is  found  at  the  time  of  inventorying.  The  current  direct  material 
charge  of  course,  is  not  accumulated,  since  that  is  only  the  amount  for  the 
direct  materials  used  during  the  current  month  within  each  department  ap- 
plicable to  the  respective  leathers,  which  has  been  distributed  on  the  stand- 
ards established.  In  all  departments  beginning  with  the  Beam  House,  the 
accumulated  cost  for  materials  consumed  in  manufacturing  each  kind  of 
leather,  received  from  a  previous  department,  is  added  to  the  opening  inven- 
tory plus  the  current  charge  for  direct  materials  consumed.  Inasmuch  as 
the  detail  method  of  ascertaining  the  standard  costs  was  fully  explained  in 
connection  with  the  costing  of  direct  labor  on  the  non-accumulative  basis,  it 
will  not  be  repeated;  hcwever,  in  general  from  the  sum  of  the  accumulated 
closing  inventory  and  accumulated  cost  of  the  leather  delivered  to  the  suc- 
ceeding department,  is  deducted  the  sum  of  the  accumulated  opening  inven- 
tory and  accumulated  cost  of  the  respective  leathers  received  from  the  pre- 
vious departments,  leaving  the  amount  representing  the  current  charge  for 
direct  materials  consumed,  at  standard  figures.  The  actual  amount  for  direct 
materials  consumed  in  each  department,  is  then  distributed  to  the  various 
kinds  of  leather  exactly  as  explained  before,  and  any  difference  between  the 
standard  and  actual  costs  on  any  leather  is  again  prorated  as  before.  The 
only  important  fact  to  be  remembered  is,  that  all  figures,  both  standard  and 
actual,  with  the  exception  of  the  current  charge  for  direct  materials  used, 
must  include  the  accumulated  cost  of  all  operations  in  all  previous  depart- 
ments. 

Form  No.  23  is  suggested  for  figuring  the  direct  material  costs  monthly 
on  the  accumulative  basis.  These  should  also  be  loose  leaf  forms  and  filed 
with  forms  Xo-  20  on  which  are  shown  similar  costs  on  the  non-accumulative 
basis. 

ACC  UM ULA TI VE  BASIS— CONT IN UED—0 VERHEAD 
DISTRIBUTION 


METHOD  NO.  1 

If  method  No.  1  is  adopted  then  the  actual  overhead  charged  to  each 
department  must  be  distributed  direct  to  the  various  kinds  of  leather,  as  was 
the  case  in  costing  on  the  non-accumulative  basis.  The  same  principle  of 
establishing  percentages  representing  the  ratio  of  the  total  overhead  to  the 
total  direct  labor  in  each  department  should  be  followed,  and  then  such  per- 
centages taken  of  the  actual  direct  labor  of  each  kind  of  leather  in  the  de- 
partments respectively,  gives  the  current  amount  of  overhead  chargeable 
to  the  various  kinds  of  leather,  which  is  exactly  the  same  as  on  the  non-ac- 
cumulative basis. 


87 

accumulated  costs  of  all  previous  operations,  in  all  previous  departments 
are  mcluded  m  all  the  figures.  The  inventories  at  the  beginning  and  at  the 
close  shoud  mclude  the  accumulated  costs  up  to  the  point  at  which  the 
leather  ,s  found  at  the  time  of  inventorying.  The  current  direct  material 
charge  of  course,  is  not  accumulated,  since  that  is  only  the  amount  for  the 
direct  materials  used  during  the  current  month  within  each  department  ap- 
plicable to  the  respective  leathers,  which  has  been  distributed  on  the  stand- 
ards es  ablished.  In  all  departments  beginning  with  the  Beam  House  the 
accumulated  cost  for  materials  consumed  in  manufacturing  each  kind  of 
eather   received  from  a  previous  department,  is  added  to  the  opening  inven- 

ll7ll""^  \uZ'^T  '''"^'  ^°'  '^'"^''  •"="^"=''^  consumed.  Inasmuch  as 
conn.  .  "":f°''  °f  ascertaining  the  standard  costs  was  fully  explained  in 
^T.Tu  '^'/T'"^  °f  direct  labor  on  the  non-accumulative  basis,  it 

will  not  be  repeated;  however,  in  general  from  the  sum  of  the  accumulated 
closmg  inventory  and  accumulated  cost  of  the  leather  delivered  to  the  suc- 
ceeding department,  is  deducted  the  sum  of  the  accumulated  opening  inven- 
tory and  accumulated  cost  of  the  respective  leathers  received  from  the  pre- 
vious departments,  leaving  the  amount  representing  the  current  charge  for 
direct  materials  consumed,  at  standard  figures.  The  actual  amount  for  direct 
materia  s  consumed  in  each  department,  is  then  distributed  to  the  various 

stldnrd  'h  rf*'^  ''  '""'''"'''  ^'^'"''  ^"'l  ='"y  d'ff^-""  between  the 
standard  and  actual  costs  on  any  leather  is  again  prorated  as  before     The 

actual,  with  the  exception  of  the  current  charge  for  direct  materials  used 
mus    include  the  accumulated  cost  of  all  operations  in  all  previous  depart- 

Form  No.  23  is  suggested  for  figuring  the  direct  material  costs  monthly 

ZttlZTT'-    Tu  '"''I'  ''"""  ^'^'^  ""  '°°^^  '^^f  f°™^  -d  filed 
with  forms  .No.  20  on  which  are  shown  similar  costs  on  the  non-accumulative 


ACCUMULATIVE  BASIS-CONTINUED-OVERHEAD 
DISTRIBUTION 


METHOD  NO.  1 

If  method  Xo.  1  is  adopted  then  the  actual  overhead  charged  to  each 
department  must  be  distributed  direct  to  the  various  kinds  of  leather,  as  was 
the  case  in  costing  on  the  non-accumulative  basis.  The  same  principle  of 
establishing  percents.ges  representing  the  ratio  of  the  total  overhead  to  the 
total  direct  labor  in  each  department  should  be  followed,  and  then  such  per- 
centages taken  of  the  actual  direct  labor  of  each  kind  of  leather  in  the  de- 
partments  respectively,  gives   the  current  amount  of  overhead   chargeable 


88 


To  figure  the  manufacturing  overhead  cost,  it  is  necessary  to  add  to  the 
accumulated  inventory  of  manufacturing  overhead  expense  at  the  beginning, 
the  current  amount  of  manufacturing  overhead  chargeable  to  the  respective 
kinds  of  leather,  and  the  accumulated  manufacturing  overhead  expense  on 
the  stock  received  from  previous  departments;  and  deduct  from  such  totals 
the  accumulated  inventory  of  manufacturing  overhead  expense  at  the  close, 
leaving  the  accumulated  manufacturing  overhead  cost  of  the  respective 
leathers  delivered  to  the  succeeding  department.  It  should  be  noted  that  all 
figures,  except  the  current  manufacturing  overhead,  include  the  accumulated 
manufacturing  o\erhead  expense  of  all   previous  departments. 


METHOD  MO.  2 


If  the  second  method  is  adopted,  then  it  is  necessary  to  establish  stand- 
ards for  manufacturing  overhead  on  each  operation  for  each  kind  of  leather 
departmentally,  as  was  the  case  for  non-accumulative  basis  when  using  this 
method.  The  inventory  of  manufacturing  overhead  at  the  beginning  and  at 
the  close  must  include  the  manufacturing  overhead  cost  for  all  departments 
up  to  the  place  where  it  is  found  when  inventorying.  Therefore,  from  the 
sum  of  the  accumulated  manufacturing  o\  erhead  inventory  at  the  close,  and 
accumulated  manufacturing  overhead  cost  of  the  stock  delivered  to  the  suc- 
ceeding department,  is  deducted  the  sum  of  the  accumulated  manufacturing 
overhead  inventory  at  the  beginning  and  accumulated  manufacturing  overhead 
cost  of  the  leather  received  from  previous  departments,  leaving  the  current 
amount  of  manufacturing  overhead  chargeable  to  each  kind  of  leather,  all 
figured  at  the  standard  manufacturing  o\erhead  costs.  The  actual  current 
manufacturing  overhead  expense  is  then  distributed,  or  allocated  to  the 
various  leathers  on  the  percentage  basis  previously  explained.  Any  dif- 
ference between  the  standard  and  actual  manufacturing  overhead  figures  (for 
the  sum  total  of  the  accumulated  manufacturing  overhead  opening  inven- 
tory ;  the  accumulated  manufacturing  overhead  cost  of  the  leather  received 
from  previous  departments,  and  the  current  manufacturing  overhead  ex- 
pense), is  prorated  in  exactly  the  same  manner,  between  the  accumulated 
manufacturing  overhead  cost  of  the  stock  delivered  and  the  accumulated 
manufacturing  overhead  closing  inventory,  as  was  explained  in  connection 
with  the  non-accumulative  basis. 

Form  No.  24  is  given  as  a  suggestion  on  which  the  manufacturing  over- 
head costs  can  be  figured  monthly  on  the  accumulative  basis.  These  should 
also  be  loose  leaf  forms  and  filed  with  forms  No.  21  on  which  are  shown 
similar  data  on  the  non-accumulative  basis. 

In  all  of  the  above  cases,  when  figuring  the  costs  on  the  accumulative 
basis,  if  the  per  foot  cost  is  desired,  the  per  piece  costs  of  the  various  kinds  of 
leather  in  any  department,  can  be  divided  by  the  average  footage  per  piece 
for  the  same  kind  of  leather  taken  from  previous  experience  with  like  classes 
of  stock. 


89 


There  being  no  manufacturing  departments  previous  to  the  Hide  House, 
the  direct  labor,  direct  material  and  manufacturing  overhead  costs  in  this 
department,  on  both  the  accumulated  and  non-accumulated  basis  are  the 
same,  since  there  is  no  accumulated  cost  carried  forward. 

It  will  be  noted  that  on  the  accumulated  basis  of  figuring,  the  costs  are 
carried  forward  until  the  direct  labor,  direct  material  and  manufacturing 
overhead  costs  of  the  deliveries  for  each  kind  of  leather,  from  the  final  de- 
partment. Sorting,  Wrapping  and  Shipping  Department,  to  Finish  Stock, 
represent  the  total  cost  for  all  the  departments  necessary  to  produce  the 
leather  finished  during  a  particular  month. 

Attention  is  here  called  to  the  fact  that  the  total  actual  direct  labor, 
direct  material,  or  manufacturing  overhead  costs  per  piece,  or  foot,  for  all 
departments  on  the  non-accumulative  basis,  using  each  department's  cost  on 
any  given  kind  of  leather,  will  not  necessarily  be  the  same  as  the  total  ac- 
cumulati\  e  cost  per  piece  or  foot  on  the  same  leather,  for  all  departments,  of 
any  given  month.  This  is  due  to  the  fact  that  the  leather  is  in  process  for 
a  considerable  period  of  time  during  which  wages  may  be  altered,  cost  of 
materials  change,  other  expenses  vary,  and  production  is  not  constant,  there- 
fore the  costs  figured  on  each  basis  are  different  from  the  other.  The  non- 
accumulative  gives  the  current  cost  necessary  to  produce  leather  as  of  today, 
while  the  accumulative  cost  represents  the  actual  cost  which  was  necessary 
to  produce  a  certain  quantity  of  leather. 

To  illustrate,  using  i:he  figures  in  tables  Nos.  4  and  5,  the  costs  on  the 
accumulative  and  non-accumulative  bases  would  be  as  follows: 


"Boston  Calf" 
Leather 
Accum-     Non-Accum- 
ulative ulative 
Basis  Basis 

Hide  House   0650 

Beam   House    .1530 

Tan   Yard    1029 

Splitting  and  Shaving  Department 0610 

Coloring  and  Fatliquoring  Department .1018 

Drying  Department .0292 

Tacking  Department   .0516 

Finishing  Department 3247 

Sorting,  Wrapping  and  Shipping 

Department    .0502 

Total  Actual  Direct  Labor  Cost  per  Piece    .9279        .9394 


"Milwaukee  Side" 

Leather 
Accum-  Non-Accum 
ulative          ulative 
Basis             Basis 

•    •    •    • 

.0540 

•    •    •    • 

.1223 

•    •    •    • 

.0920 

•    •    •     • 

.0507 

•    •     •     • 

•0916 

•    •    •    • 

.0195 

■     •    •     • 

.0414 

•    •    •    • 

.2690 

•     •    •    • 

.0502 

778 


.7907 


This  would  indicate  that  either  wages  or  manufacturing  overhead  ex- 
penses increased,  or  the  cost  for  materials  or  the  quantity  of  production 
varied. 


90 


COST  PER  FOOT 

The  departmental  costs  have  thus  far  been  determined  on  a  piece  basis. 
Due  to  the  condition  of  the  hides  and  skins  while  in  process,  the  footage 
cannot  be  definitely  determined  on  any  given  quantity  of  stock,  therefore  the 
departmental  costs  must  necessarily  be  figured  on  a  piece  basis-  As  leather 
is  finished  it  should  be  measured  and  the  total  footage  on  each  kind  of 
leather  produced  each  month  should  be  obtained.  Tally  sheets  such  as  sug- 
gested by  form  No.  36  can  be  used  for  this  purpose.  These  can  be  submitted 
daily  and  summarized  monthly  for  each  kind  of  leather,  or  such  tally  sheets 
can  be  submitted  weekly  or  even  monthly,  depending  entirely  on  the  size  of 
the  plant  and  wishes  of  the  management.  At  the  close  of  each  month,  you 
then  have  the  total  number  of  pieces  and  the  total  number  of  feet  of  each 
kind  of  leather  produced  during  that  month.  It  is  then  a  simple  matter  to 
determine  the  average  footage  per  piece  of  each  kind  of  leather,  which  can 
be  used  in  the  future  in  figuring  departmental  footage  costs  if  desired.  The 
total  accumulated  cost  for  the  month  on  each  kind  of  leather  is  then  divided 
by  the  total  footage  of  the  respective  kinds  <3f  leather  finished  and  the  actual 
total  cost  per  foot  to  produce  the  leather  is;  obtained. 

For  illustration,  in  the  foregoing  tables,  4  and  5,  the  total  amount  of 
"Boston  Calf"  leather  produced  is  5800  pieces,  which  we  will  assume 
measured  116,000  feet.  This  would  be  an  average  footage  of  20  feet  to  the 
piece.  The  total  accumulated  actual  direct  labor  amounts  to  $5,381.82  on 
this  leather,  which  divided  by  such  total  footage  shows  that  the  total  actual 
direct  labor  cost  on  "Boston  Calf"  leather,  finished  during  the  month  on  the 
accumulated  basis,  was  .046395c  per  foot.  In  like  manner  of  "Milwaukee 
Side"  leather  there  was  produced  3100  pieces  which  theoretically  measured 
46,500  feet,  or  15  feet  to  the  side.  The  total  accumulated  actual  direct  labor 
amounted  to  $2,412.54  on  this  leather  which  divided  by  the  total  footage, 
46,500  feet,  shows  that  the  total  actual  direct  labor  cost  for  the  "Milwaukee 
Side"  leather  finished  during  the  month  on  the  accumulative  basis  was 
.05186c  per  foot.  Each  kind  of  leather  should  be  handled  in  the  same 
manner. 

As  previously  stated  the  current  departmental  per  piece  costs,  on  either 
the  non-accumulative  or  the  accumulative  basis  can  then  be  divided  by  the 
average  footage  per  piece  obtained  for  the  respective  leathers,  and  the  ap- 
proximate per  foot  costs  in  any  department  can  thereby  be  determined. 


PATENT  LEATHER— GLOVE  LEATHER— BAG  AND 
STRAP  LEATHER,  ETC. 

If  any  special  departments  are  required  to  finish  a  particular  kind  of 
leather  and  such  departments  are  not  generally  necessary  in  producing  upper 
leather,  and  therefore  not  specifically  mentioned  herein,  separate  accounts 
should  be  opened  for  such  departments  and  if  necessary  or  desirable,  several 


91 


accounts,  one  for  each  additional  finishing  operation,  can  be  established.  The 
general  distribution  of  direct  labor,  direct  materials  and  manufacturing  over- 
head expense  should  be  made  to  such  departments  or  operation  accounts, 
exactly  the  same  as  to  any  of  the  other  operating  departments,  and  the 
costs  should  then  be  figured  in  the  same  manner  on  each  kind  of  leather  put 
through  such  departments,  on  both  the  accumulative  and  non-accumulative 
bases  previously  explained. 

If,  for  example.  Patent  Leather  is  manufactured  at  a  plant  and  also 
japanned  there,  or  if  it  be  tanned  elsewhere  and  only  japanned  at  the  plant, 
at  least  one  account  would  be  opened  for  the  "Japan  Department."  To  this 
account  would  be  distributed  all  the  direct  labor  and  direct  materials  re- 
quired in  degreasing  and  japanning,  as  well  as  the  manufacturing  overhead 
charges  applicable  to  such  department,  and  distributed  by  the  same  methods 
used  for  any  other  department  of  the  tannery  and  fully  explained  heretofore. 
The  number  of  pieces  as  well  as  the  footage  should  also  be  accurately  kept 
and  costs  finally  figured  on  both  methods  as  outlined  for  all  other  depart- 
ments. 

In  like  manner  any  additional  departments  would  be  handled  which 
might  be  required  for  the  manufacture  or  finishing  of  a  special  kind  of 
leather  which  is  treated  much  the  same  as  upper  leathers  in  all  general  re- 
spects, but  requires  some  additional  or  special  treatment  in  its  final  pro- 
duction. 

MANUFACTURING  COST  OF  SPLITS 

The  manufacturing  cost  of  splits  should  be  figured  by  the  same  method 
as  that  which  is  used  in  figuring  the  costs  of  the  grain  leather,  either  by 
actually  charging  each  kind  of  split  with  its  direct  labor,  direct  materials 
and  overhead  expense,  or  distributing  such  items  on  the  basis  of  a  standard 
cost  for  each  kind  of  split,  as  previously  explained  with  reference  to  the 
costing  of  grain  leathers. 

The  only  difficulty  arises  from  the  fact  that  the  split  at  times  is  tanned 
or  partially  finished  before  being  removed  from  the  grain  as  a  split.  The 
splitting  is  usually  done  at  one  of  three  places,  out  of  lime,  out  of  pickle,  or 
after  tanning.  In  some  cases,  therefore,  part  of  the  manufacturing  cost  is 
included  with  the  cost  of  manufacturing  the  grain  leather,  while  in  others, 
when  the  split  is  tanned  separately,  it  carries  most  of  its  own  manufacturing 
cost.  In  order  that  this  may  be  equalized  and  each  bear  its  proper  cost,  the 
manufacturing  cost  which  precedes  the  operation  at  which  the  split  is  cre- 
ated, on  any  given  kind  of  leather,  will  be  apportioned  between  the  grain 
and  the  split  on  the  basis  of  the  respective  weights  of  each.  The  weight  of 
the  grain  and  split  to  be  taken  immediately  after  splitting,  while  both  are 
in  relatively  the  same  condition.  When  the  weight  of  each  has  been  de- 
termined and  the  manufacturing  cost  has  been  divided  between  the  two, 
credit  must  be  given  the  respective  grain  leather  for  the  manufacturing  cost 


92 


which  is  applicable  to  the  split,  and  which  has  previously  been  charged  to 
the  grain.  The  splits  are  thus  charged  with  their  respective  costs  previous 
to  splitting  and  the  costs  after  splitting,  fc»r  finishing  the  various  kinds  of 
splits  are  figured  in  the  same  manner  as  outlined  for  any  grain  leather. 
Separate  cost  reports  should  be  made  for  each  kind  of  split ;  in  fact,  as  far  as 
the  manufacturing  costs  are  concerned  the  splits  should  be  treated  in  identi- 
cally the  same  manner  as  grain  leathers,  the  division  of  the  manufacturing 
cost  previous  to  splitting,  being  made  on  the  basis  just  explained. 


REFINISHING  LEATHER  ACCOUNT— NO.  8697 


If  a  practice  is  made  of  refinishing  stock,  except  it  be  special  to  fill  a 
customer's  order,  or  if  stock  is  being  sent:  back  from  one  department  to 
another  because  it  is  not  suited  for  the  leather  for  which  it  was  selected  and 
therefore  is  to  be  turned  into  some  other  kind  or  finish,  a  separate  account 
should  be  established  to  which  would  be  charged  the  loss  of  all  the  direct 
labor,  direct  materials  and  the  proper  proportion  of  the  departmental  manu- 
facturing overhead  expense  incurred  on  account  of  such  refinishing.  The 
difference  between  the  accumulated  cost  up  to  the  point  from  where  it  is 
returned  for  refinish,  and  the  accumulated  cost  up  to  the  point  to  which  it  is 
returned,  should  be  charged  to  this  separate  account.  The  accumulated  cost 
to  the  point  to  which  it  is  returned,  and  the  number  of  pieces  represented 
by  such  cost,  should  be  charged  against  the  department  to  which  it  is  re- 
turned and  to  the  leather  into  which  it  is  to  be  refinished  and  from  such 
point  the  costs  are  again  accumulated  with  the  costs  of  the  other  leather  of 
the  same  kind  into  which  it  is  converted.  Credit,  however,  must  be  given 
to  the  leather  from  which  it  was  diverted  in  full  and  to  the  department  from 
w^hich  it  was  returned.  When  figuring  costs  on  the  non-accumulative  basis, 
of  course,  only  the  department  from  which  such  leather  is  taken,  and  the 
department  to  which  it  is  returned  are  aftected. 

The  total  expense  charged  to  this  refinishing  account,  which  is  the 
amount  that  is  actually  lost  by  reason  of  such  refinishing,  should  be  closed 
out  monthly  to  General  or  Miscellaneous  Overhead  expense,  which  in  turn 
is  distributed  to  all  departments  and  all  leathers  produced  in  each,  on  a  per- 
centage basis  as  previously  explained.  If  desired,  and  separate  accounts  are 
established,  the  refinishing  expense  can  be  divided  as  between  direct  labor, 
direct  materials  and  manufacturing  overhead  expense.  If  refinishing  be- 
comes a  regular  practice,  by  treating  it  in  this  manner,  the  management  will 
readily  see  what  proportion  the  expense  for  such  refinishing  bears  to  the 
cost  of  producing  other  leathers.  This  method,  however,  should  apply  only 
on  leather  returned  before  being  warehoused.  After  being  accepted  as 
finished  stock,  and  refinishing  becomes  necessary,  it  should  then  be  con- 
sidered as  a  selling  matter. 

When  orders  are  received  for  special  classes  or  finishes  of  leather,  and  it 
is  found  that  certain  leather  carried  in  finish  stock  can  be  utilized  by  some 


93 


slight  additional  work,  then  a  special  order  should  be  issued  to  do  the  work 
necessary  to  fit  the  stock  for  use  in  filling  a  certain  customer's  order.  In 
such  cases,  all  the  direct  labor,  direct  materials  and  a  proper  proportion  of 
the  manufacturing  overhead  expense  of  each  department  through  which  it 
must  go,  should  be  charged  to  such  special  order,  and  credit  be  given  the 
Betterment  in  Process  Control  account  No.  69  for  the  amount  when  finished- 
The  total  amount  charged  to  any  such  order  for  special  refinishing,  then  be- 
comes an  expense  against  the  particular  sale  for  which  it  is  specially  re- 
finished. 


COST  REPORTS  AND  DATA 

The  management  of  a  corporation  usually  cares  little  about  the  detailed 
records  of  the  cost  department,  nor  how  the  information  necessary  for  such 
records  is  secured. 

What  they  are  mostly  concerned  in,  are  the  facts  and  final  results.  The 
records  should  therefore  be  kept  in  such  a  manner  that  the  information 
wanted  by  the  executives  and  which  they  should  have,  can  be  compiled  quick- 
ly and  be  placed  before  them  each  month,  in  a  concise  and  effective  way. 
The  reports  should  give  information  which  will  enable  the  management  to 
establish  efficiency  and  economy,  and  to  manufacture  better  leather  at  lower 
cost.  Unless  cost  information  is  given  to  them  immediately  after  the  close 
of  a  month,  it  is  worthless,  since  cost  data  should  not  be  ancient  history,  but 
facts  about  present  conditions. 

There  are,  therefore,  submitted  several  forms,  suggestive  of  the  informa- 
tion that  might  be  given  to  executives.  Of  course  each  corporation  will 
have  some  information  of  local  interest  and  necessity,  that  they  will  develop 
individually  from  time  to  time,  but  the  forms  submitted  herewith  are  merely 
to  serve  as  a  suggestion  for  a  beginning,  as  is  the  case  with  all  the  forms  in 
this  book.  A  word  of  caution,  however,  do  not  overburden  your  officers 
with  too  much  cost  information.  They  will  tire  of  it  and  depreciate  the  value 
of  the  information  which  they  should  have  and  could  make  use  of. 


CURRENT  OR  NON^ACCUMULATIVE  DEPARTMENTAL 
MANUFACTURING  COST— FORM  NO.  26 


The  source  of  information  from  which  this  report  is  made  includes  forms 
Nos.  19,  20,  and  21.  It  will  be  noted  that  v/hen  executed,  this  report  will 
give  the  management,  the  manufacturing  cost  monthly  on  each  kind  of 
leather,  departmentally  for  direct  labor,  direct  materials,  and  manufacturing 
overhead  separately,  or  in  total ;  as  well  as  the  total  cost  for  all  departments. 
Each  item  is  shown  in  total  amount,  as  well  as  by  the  cost  per  piece,  which 
can  also  be  shown  per  foot  provided  the  previous  experience  as  to  the 
average  footage  per  piece  is  used  to  figure  a  foot  cost  departmentally.    The 


94 


figures  shown  on  this  report  cannot  be  used  as  the  cost  of  the  leather  finished 
and  placed  into  stock  or  shipped,  as  these  figures  represent  only  the  current 
manufacturing  cost.  (See  form  No.  27  for  the  finished  leather  costs.)  In 
each  department  the  cost  of  the  deliveries  represents  the  departmental  cost. 
In  addition  to  the  cost  information,  this  report  also  gives  the  management  a 
constant  record  of  the  quantity  and  location  of  each  kind  of  leather  in  process. 


ACCUMULATED  DEPARTMENTAL  COST  OF 
MANUFACTURING— FORM  NO.  17 

The  source  of  information  from  which  this  report  is  made,  includes 
forms  Nos  22,  23,  and  24.  The  data  obtained  and  shown  hereon  will  be 
identical  to  that  given  on  form  No.  26,  only  this  report,  form  No.  27,  shows 
the  costs  accumulated  for  each  department,  while  the  former  one  is  non- 
accumulative.  The  costs  shown  by  this  report  for  the  various  kinds  of 
leather  on  the  stock  delivered  by  the  Sorting,  Wrapping  and  Shipping  De- 
partment, to  finished  leather  stock,  are  the  total  accumulated  manufacturing 
costs  of  such  leathers  and  the  figures  at  which  the  leather  should  be  taken 
into  the  finished  stock  accounts. 


COMPARATIVE  REPORT  OF  MANUFACTURING 
EXPENSE— FORM  NO.  2S 

For  a  monthly  comparative  report  of  the  total  manufacturing  expense,  it 
is  suggested  that  form  No.  28  be  used.  One  report  such  as  this  is  made  to 
cover  the  total  manufacturing  expense  of  all  leathers  at  each  plant,  which 
can  be  compiled  from  the  departmental  cost  accounts  and  distribution  sheets 
forms  Nos.  1,  3,  4,  6,  7,  and  8.  This  report,  form  No.  28,  will  show  the  cur- 
rent expense  of  the  entire  plant  divided  between  the  various  elements  which 
are  included  in  the  cost  of  manufacturing.  After  the  total  expense  is  shown, 
the  total  inventories  at  the  beginning  and  end  of  each  month  are  added  and 
deducted  respectively,  leaving  the  total  manufacturing  cost  of  all  the  leathers 
produced  during  the  month.  Provision  is  also  made,  to  show  the  total  costs 
of  production  on  each  kind  of  leather,  which  information  is  obtained  from 
report  form  No-  27,  (Sorting,  Wrapping  and  Shipping  Department's  total 
cost.)  All  of  the  information  is  on  a  comparative  basis,  not  only  monthly, 
but  for  the  year  to  date,  as  well  as  for  the  full  previous  year. 

MANUFACTURING  OVERHEAD  EXPENSE  ANALYSIS- 
FORM  NO.  29 

The  total  manufacturing  overhead  expense  is  given  departmentally  on 
forms  Nos.  21  and  24,  but  in  corporations  where  the  management  desires 
to  know  what  this  departmental   manufacturing  overhead  is  composed  of. 


95 


form  No.  29  is  providt^d.  This  gives  the  elements  which  constitute  the  de- 
partmental manufacturing  overhead,  and  shows  the  same  on  a  comparative 
basis.  This  analysis  is  given  only  in  total  amount,  since  inventories  are  not 
segregated  and  therefore  the  individual  items  cannot  be  figured  on  a  piece  or 
foot  basis  for  each  kind  of  leather. 


AUXILIARY  DEPARTMENT  EXPENSE  ANALYSIS- 
FORM  NO.  30 

The  expenses  of  the  auxiliary  departments,  which  have  been  distributed 
to  the  operating  or  producing  departments,  are  shown  on  this  form  on  a 
comparative  basis.  The  value  of  this  analysis  for  example  is,  that  should 
the  Light,  Heat  and  I*ower  expense  in  all  the  operating  departments  show 
an  increase,  by  reference  to  this  report,  form  No.  30,  which  gives  the  analysis 
of  the  total  Light,  Heat  and  Power  expense,  one  can  determine  just  what 
has  caused  the  increase.  In  other  words,  it  completes  the  data  for  analyz- 
ing the  exact  reason  fc>r  mounting  or  declining  costs,  as  the  case  may  be. 


STANDARD  COST  COMPARISON— FORM  NO.  31 

If  the  standard  cost  basis  is  used  by  which  the  payroll  for  direct  labor, 
the  charges  for  direct  materials  and  the  manufacturing  overhead  expenses 
are  distributed  to  the  various  kinds  of  leather,  it  may  be  desirable  and 
proper  to  make  a  comparative  statement  showing,  departmentally,  the 
standard  and  actual  manufacturing  costs  on  each  kind  of  leather.  This  might 
be  shown  on  reports  such  as  form  No.  31  if  desired.  Separate  sheets  should 
be  used  for  each  kind  of  leather,  to  permit  using  the  same  report  in  main- 
taining a  comparative  monthly  record  of  such  costs- 


MONTHLY  REPORT  OF  RAWSTOCK,   MANUFACTURING, 
ADMINISTRATION,  SELLING  AND  FINANCIAL 
COSTS— FORM  NO.  48 


There  is  shown  in  form  No.  48,  a  suggestion  for  a  report  which  will 
combined,  in  condensed  form,  the  monthly  figures  covering  the  Hide  or  Skin 
Substance  Cost  of  the  Leather  Finished;  the  Manufacturing  Cost;  the  Ad- 
ministration Cost;  the  Selling  Cost;  and  the  Financial  Cost.  This  provides 
a  ready  and  quick  reference  for  an  executive  of  the  monthly  results,  the  de- 
tail of  which  is  carried  in  the  other  reports  suggested. 

From  the  foregoing  reports  the  management  is  placed  in  possession  of 
the  facts  and  figures  wliich  should  enable  them  to  establish  utmost  efficiency 
and  decrease  all  waste  to  a  minimum. 


96 


FORM  FOR  FIGURING  COST  AND  SELLING  PRICE  ON 
LEATHER— FORM  NO.  37 

Form  No.  37  is  suggested  as  a  basis  upon  which  the  information  secured 
from  the  cost  reports  can  be  used,  in  figuring  a  present  day  total  cost  on  each 
kind  of  leather,  based  on  current  hide  and  skin  prices.  This  provides  a  quick 
method  of  figuring  a  current  price  on  leather.  By  using  your  own  cost 
data,  together  with  Current  Hide  and  Skin  Prices,  you  are  assured  that  your 
final  figures  include  all  your  expenses  and  should  return  a  profit,  provided 
the  costs  used  therein,  are  established  on  the  costing  methods  previously 
and  subsequently  outlined  in  this  manual. 


CHAPTER    III. 


ADMINISTRATION  COST 


In  determining  the  total  cost  to  produce  leather,  administration  expenses 
form  an  important  item.  The  principal  administration  accounts  should  be 
carried  in  the  general  ledger,  but  when  detailed  costs  of  administration  ex- 
pense are  desired,  the  detailed  accounts  may  better  be  included  in  the  cost 
ledger;  in  the  latter  case,  however,  it  is  necessary  to  have  a  control  account 
in  the  general  ledger  as  well 

ADMINISTRATION  EXPENSE  CONTROL  ACCOUNT- 
NO.  43 

Assuming  first  that  no  detail  of  the  cost  of  administration  is  desired,  it 
is  only  necessary  to  open  the  above  named  account  in  the  general  ledger,  to 
which  should  be  debited  all  the  salaries  which  are  properly  chargeable  to 
administration  expense  and  which  have  been  so  credited  to  the  Payroll  ac- 
count No.  61.  It  should  also  be  debited  with  the  Stationery  and  Office  Sup- 
plies chargeable  to  adriinistration,  as  credited  to  account  681 ;  Telephone  and 
Telegraph  expenses  chargeable  to  administration,  as  credited  to  account  682; 
Postage  chargeable  to  administration,  as  credited  to  account  683 ;  Deprecia- 
tion chargeable  to  administration,  which  has  been  distributed  on  form  No. 
33  and  credited  to  account  65;  Insurance  which  is  chargeable  to  adminstra- 
tion  as  distributed  on  form  No.  35,  and  credited  to  account  67 ;  the  Premiums 
paid  on  Life  Insurance  policies  on  officers'  lives;  Traveling  Expenses  of 
Executives;  Directors  fees;  Donations;  Legal  expenses;  Pensions;  Sub- 
scriptions or  Dues  to  City,  County,  State  and  National  Associations,  and  the 
Tanners'  Council ;  as  well  as  for  all  welfare  work  which  is  properly  charge- 
able to  the  administration  department.  The  total  debits  to  this  account, 
will  therefore,  constitute  the  administration  expense  each  month.  The  ac- 
count should  be  closed  out  each  month  by  a  credit  equal  to  the  sum  total  of 
the  debits,  which  is  carried  direct  to  the  Profit  and  Loss  account,  and  forms 
a  deduction  from  gross  income. 

97 


98 


ADMINISTRATION  EXPENSE— DETAILED  ACCOUNTS 

On  the  other  hand,  we  will  now  assume  that  a  detailed  analysis  is  de- 
sired of  the  administration  expenses.  The  Administration  Expense  Con- 
trol account  No,  43,  explained  above,  is  opened  in  the  same  manner,  and  all 
the  debit  entries  as  enumerated  above  are  made  each  month.  In  addition  to 
this  account,  however,  detail  cost  accounts  are  required,  which  can  and 
should  properly  be  opened  in  the  cost  ledger. 

The  total  amount  of  administration  salaries  should  be  debited  to  either 
one  Administration  Salary  Account  No.  431,  or,  for  still  further  detail,  a 
distribution  of  the  salaries  can  be  made  as  per  form  No.  44,  and  the  respec- 
tive amounts  would  then  be  debited  to  accounts  as  follows: 

Account  No. 

Executives*    Salaries    4311 

Clerks'  Salaries   4312 

Stenographers'  Salaries  4313 

Bookkeepers'  Salaries   4314 


All  of  the  other  general  administration  expense  items  can  then  be  deb- 
ited to  one  account,  such  as  General  Administration  expense  account  No. 
432,  or  individual  accounts  can  be  opened  for  each  subdivision  thereof.  If 
the  latter  method  is  adopted,  then  the  respective  expenses  incurred  for  the 
Administration  Department  would  be  debited  to  separate  accounts  such  as 
Administration  Stationery  and  Office  supplies,  account  No.  4321 ;  Adminis- 
tration Telephone  and  Telegraph  Expense  account  No.  4322;  Administration 
Postage  account  No.  4323;  Administration  Depreciation  account  No.  4324; 
Administration  Insurance  Account  No.  4325 ;  Administration  Tax  account 
No.  4326;  Administration  Life  Insurance  Premium  account  No.  4327;  Execu- 
tive's Traveling  Expense  account  No.  4328;  Directors'  meetings  expense  ac- 
count No.  4329;  Donation  account  No.  4330;  Legal  Expense  account  No. 
4331;  Pension  account  No.  4332;  Subscription  and  Dues  account  No.  4333; 
and  Administration  Welfare  Work  account  No.  4334. 

The  total  of  all  debits  to  these  account^  .must  Jdc  in  perfect  control  with 
the  Administration  Expense  Contror-accotfnl:  No.'43"^at  all  times- 

In  closing  these  detailed  accounts  monthly,  each  four  figure  account  is 
credited  with  the  sum  total  of  its  debits,  which  amount  is  in  turn  debited  to 
the  three  figure  account  of  which  it  is  a  su1)division,  i.e..  Administration 
Salary  account  No.  431  or  General  Administration  Expense  account  No.  432 
respectively.  The  total  debits  to  the  two  latter  accounts,  431  and  432,  each 
month  must  of  course,  be  equal  to  the  debits  to  the  control  account,  and 
therefore  as  explained  in  connection  with  closing  the  control  account,  these 
two  cost  accounts  are  closed  each  month  by  credits  equal  to  the  sum  total 
of  their  debits,  which  being  the  same  as  shown  in  the  control  account,  are 
carried  direct  to  Profit  and  Loss  and  form  a  deduction  from  gross  income. 


99 


It  is  recommended  that  separate  accounts  be  opened  for  each  item  of 
administration  expense,  for  the  reason  that  by  so  doing  it  provides  the  op- 
portunity to  figure  the  cost  of  each  item,  per  foot  or  side  of  leather,  and  pro- 
vides control  for  the  management,  in  the  event  that  administration  costs 
increase,  since  the  cause  could  then  be  very  easily  traced. 


FIGURING  ADMINISTRATION  COST 

If  only  one  account  is  carried,  only  a  total  administration  cost  per  foot 
is  obtainable,  but  when  the  detailed  accounts  are  carried  for  each  item  of 
administration  expense  in  the  cost  ledger,  then  the  cost  can  be  figured  on 
each  item  either  per  foot  or  per  piece. 

To  figure  the  costs,  obtain  the  total  footage  of  all  leathers  produced, 
including  grains  and  splits,  from  summaries  made  from  Footage  Tally  Sheets, 
form  No.  36.  Then  di\  ide  the  total  administration  expense,  or  each  item  of 
such  expense,  as  shown  by  the  debits  to  the  control  account  or  the  individual 
cost  accounts,  by  the  total  footage,  the  results  being  the  average  administra- 
tion cost  per  foot,  either  in  total,  or  on  each  item  of  administration  expense, 
as  the  case  may  be. 


COMPARATIVE  REPORT  OF  ADMINISTRATION 
EXPENSE— FORM  NO.  38 

On  this  report  is  shown  monthly  the  amount  for  each  item  of  administra- 
tion expense,  the  avere^ge  cost  per  foot  for  each  item,  figured  on  the  total 
footage  of  all  leather  produced  during  each  month;  each  item  for  the  year 
to  date  in  total  and  per  foot,  and  the  total  and  monthly  average  for  the  pre- 
vious full  year.  Valuable  comparisons  are  provided  by  this  report  on  ad- 
ministration expense. 


L  i  B  H  A  H  Y 
SCHOOL  OF  BUSiNLSs 


BLANK  PAG E(S)  NOT  FILMED 


CHAPTER    IV. 


SELLING  COST 


As  in  the  case  of  administration  costs,  the  expenses  incident  to  selling 
leather  are  very  important  and  must  be  considered  when  figuring  total  costs 
upon  which  leather  is  finally  sold-  The  accounts  necessary  for  recording 
this  expense,  can  likewise,  be  carried  in  the  general  ledger  if  desired,  and  if 
only  a  total  selling  cost  is  wanted,  it  would  require  nothing  further;  but 
when  detailed  costs  are  wanted  the  subsidiary  accounts  may  better  be  in- 
cluded in  the  cost  ledger.  In  the  latter  case,  however,  it  is  of  course  neces- 
sary to  have  a  control  account  in  the  general  ledger  as  well. 

SELLING  EXPENSE  CONTROL  ACCOUNT— NO.  44 

Assuming  first  that  the  detailed  accounts  are  not  to  be  carried,  then  ii 
will  only  be  necessary  to  open  one  account  in  the  general  ledger,  such  as 
Selling  Expense  Control  Account  No.  44.  This  account  should  be  debited 
with  all  the  salaries  which  are  properly  chargeable  to  the  Selling  Depart- 
ment and  which  have  been  so  credited  to  the  Payroll  account  61.  It  would 
also  be  debited  with  all  commissions  paid  for  selling;  traveling  expenses  of 
salesmen,  which  were  so  credited  to  general  traveling  expense  account  684; 
all  advertising  expense ;  cost  of  samples ;  proportion  of  the  Stable,  Garage 
and  Railroad  Siding  and  Equipment  expense  chargeable  to  the  Selling  De- 
partment, as  distributed  on  Forms  11  and  12;  all  warehousing  expenses  on 
stocks  of  finished  leather ;  freight  on  finished  leather  to  sales  branches  or 
customers,  as  distributed  on  form  No.  25  and  credited  to  account  686;  all 
stationery  and  printing  chargeable  to  the  Selling  Department,  as  credited  to 
account  681 ;  Telephone  and  Telegraph  expense  chargeable  to  the  Selling 
Department  as  credited  to  account  682;  Postage  chargeable  to  the  Selling 
Department  as  credited  to  account  683 ;  Depreciation  which  has  been  dis- 
tributed on  form  No.  33  to  the  Selling  Department,  and  credited  to  account 
65;  the  Insurance  which  has  been  distributed  on  form  No-  35  to  the  Selling 
Department  and  credited  to  account  66;  the  Taxes  which  have  been  dis- 

101 


102 


tributed  to  the  Selling  Department  on  form  34,  and  credited  to  account  67; 
rents  paid  for  sales  branches;  Light,  Heat  and  Power,  and  Welfare  Work 
which  may  properly  be  chargeable  to  the  Selling  Department.  The  total 
debits  to  this  account  will,  therefore,  constitute  the  Selling  expense  each 
month.  The  account  should  be  closed  out  each  month  by  a  credit  equal  to 
the  sum  total  of  the  debits,  which  is  carried  direct  to  the  Profit  and  Loss 
account  and  forms  a  deduction  from  gross  income. 


SELLING  EXPENSE— DETAILED  ACCOUNTS 

On  the  other  hand,  we  will  now  assume  that  a  detailed  analysis  is 
wanted  of  the  Selling  expenses.  The  Selling  Expense  Control  account  No. 
44  referred  to,  is  opened  in  the  same  manner  and  all  the  debits  as  enumerated 
above  are  entered  each  month.  In  addition,  however,  detail  cost  accounts 
are  required,  which  can  and  should  properly  be  opened  in  the  cost  ledger. 

The  total  amount  of  all  Selling  Departm<mt  Salaries  should  be  debited 
to  either  one  Selling  Department  Salaries  account,  as  No.  441,  or  for  still 
further  detail,  a  distribution  of  the  salaries  can  be  made  as  suggested  by 
form  No.  39,  and  the  respective  amounts  then  be  debited  to  accounts  as 
follows : 

Account  No. 

Sales  Managers'  and  Salesmen's  Salaries 4411 

Salesmen's  Commissions   44^2 

Clerks'  Salaries   ^^^ 

Stenographers'    Salaries    44^"^ 

Warehouse    Labor    446  or  4461 

All  advertising  should  be  debited  to  Advertising  account  No.  442;  Travel- 
ing Expenses  incurred  in  selling,  which  shouM  be  subdivided  as  to  Railroad 
Fare,  Hotel  Expenses,  Meals,  and  Miscellaneous,  to  Selling  Department 
Traveling  Expense  account  No.  443 ;  Samples  to  Selling  Department  Sample 
account  No.  444;  Stable,  Garage,  and  Railroad  Siding  and  Equipment  Ex- 
penses chargeable  to  Selling,  as  distributed  en  forms  11  and  12,  to  Selling 
Department  Cartage  account  No.  445.  The  Warehousing  expense  for 
finished  leather  stocks,  can  be  charged  to  one  account  such  as  "Warehouse 
for  Finished  Leather"  account  No.  446  or  to  the  respective  detailed  ac- 
counts, as  follows: 

Account  No. 

Finished  Leather  Warehouse   446 

Lab" 4461 

Materials   ^^2 

Light,  Heat  or  Power 4463 

Maintenance  or  Repairs   4464 

(Continued  on  next  pa?e) 


103 


Depreciation — Warehouse     , 

Taxes — Finished  Leather  and  Warehouse 

Insurance — Finished  Leather  and  Warehouse. 


4465 
4466 
4467 


In  these  accounts,  only  such  expenses  as  are  pertinent  to  the  warehouse 
should  be  charged.  The  depreciation,  taxes  and  insurance  referred  to  under 
Miscellaneous  Selling  Expense  in  subsequent  paragraphs,  cover  the  furniture, 
fixtures,  etc.,  at  the  general  sales  office  and  all  its  branches;  while  in  the 
above  case  these  items  cover  the  finished  leather  warehouse  and  its  contents- 
The  amounts  for  depreciation,  insurance,  taxes  and  light,  heat  or  power, 
charged  to  Selling  Expense  Control  account  No.  44  from  the  credit  of  ac- 
counts 65,  66,  67,  or  81  respectively,  must  therefore,  be  distributed  and  that 
amount  of  each  which  ap»plies  only  to  the  warehouse  must  be  charged  to  the 
warehouse  accounts  covering  these  items,  viz: 

Account  No. 

Light,  Heat  and  Power 446  or  4463 

Depreciation    446  or  4465 

Taxes    446  or  4466 

Insurance      446  or  4467 

While  that  amount  which  applies  to  the  general  sales  department  and 
all  the  branch  offices,  should  be  debited  to  the  miscellaneous  selling  expense 
accounts  referred  to  later. 

Freight  on  Leather  should  be  debited  to  Selling  Department  Freight 
account  No.  447;  and  the  Miscellaneous  Selling  Department  expenses  to 
either  one  account  such  as  Miscellaneous  Sales  Expense  account  No.  448  or 
to  the  following  detailed  accounts: 

Account  No. 

Selling  Department,  Stationery  and  Office  Supplies 4481 

Selling  Department,  Telephone  and  Telegraph  Expense 4482 

Selling  Department,  Postage 4483 

Selling  Department,  Depreciation   (Sales  Offices) 4484 

Selling  Department,  Taxes  (Sales  Offices) 4485 

Selling  Department,  Insurance  (Sales  Offices) 4486 

Selling  Department,  Light,  Heat  and  Power  (Sales  Offices) . .  4487 

Selling  Department,  Welfare  Work 4488 

Should  a  corporation  maintain  several  district  branches  and  expenses  at 
such  branches  are  of  a  considerable  amount,  separate  accounts  should  be 
opened  for  each  branch  office,  for  each  item.  The  same  numbers  can  be  used 
respectively,  but  should  be  prefixed  with  the  city  in  which  the  branch  is 
located.     For  example,  you  might  then  have: 

Account  No. 

Selling  Dept.,  Stationery  and  Office  Supplies — New  York 4481 

Selling  Dept.,  Stationery  and  Office  Supplies — Philadelphia...  4481 

Selling  Dept.,  Stationery  and  Office  Supplies — -Chicago 4481 

Selling  Dept.,  Stationery  and  Office  Supplies — San  Francisco.  4481 


104 


As  the  sales  expense  is  very  important,  an  analysis  by  districts  is  not  only 
desirable,  but  quite  necessary. 

If  separate  accounts  are  opened  by  districts  for  each  item  of  Selling  ex- 
pense, a  main  account,  which  would  comprise  the  expense  of  all  districts  for 
each  respective  item,  must  also  be  carried,  and  at  the  close  of  each  period, 
all  district  charges  of  a  given  item  can  be  closed  out  and  debited  to  the  main 
account  For  example,  Selling  Department  Stationery  and  Office  Supplies 
main  account  4481  would  be  carried  as  first  explained;  the  expense  for  sta- 
tionery and  office  supplies  at  New  York  would  be  debited  to  New  York 
Selling  Department  Stationery  and  Office  Supplies  account  No.  4481 ;  in 
Philadelphia  to  Philadelphia  Selling  Department  Stationery  and  Office  Sup- 
plies account  No.  4481,  arid  so  on.  At  the  close  of  the  month  each  district 
account  is  closed  out  by  a  credit  equal  to  its  debits,  which  amounts  are  then 
debited  to  the  Main  Selling  Department  Stationery  and  Office  Supplies  ac- 
count No.  4481,  which  of  course  is  again  closed  out  as  explained  hereafter. 
By  this  method  the  selling  expenses  can  be  determined  in  total  for  a  corpora- 
tion, or  by  districts,  and  not  only  can  valuable  comparisons  as  between  dis- 
tricts be  obtained,  but  constant  control  of  the  expense  is  established. 

The  total  of  all  debits  to  these  detailed  selling  department  accounts, 
whether  by  districts  or  not,  must  of  course  agree  and  balance  with  the  total 
debits  to  the  Selling  Expense  Control  account  No.  44,  on  the  general  ledger. 

Occasionally  and  in  some  corporations  it  frequently  happens  that  sales 
are  made  for  special  colors  or  finishes  ol:  leather  and  finished  leather  is 
taken  from  stock  in  the  finished  leather  warehouse  and  returned  to  the  tan- 
nery for  refinish  to  fit  it  for  such  special  sales.  As  previously  explained,  in 
such  cases  special  orders  should  be  issued  covering  the  work  and  all  labor 
and  materials  necessary  in  refinishing  and  a  proper  proportion  of  the  manu- 
facturing overhead  expense  should  be  charged  to  such  orders-  This  is  then 
a  direct  charge  against  the  respective  sales.  A  separate  account  can  also  be 
established  under  the  sales  department  section  known  as  "Selling  Depart- 
ment Refinishing  Expense"  account  No.  449,  to  which  the  total  amount 
charged  to  each  special  order  for  refinishing  can  be  debited.  This  would 
indicate  monthly  the  extent  to  which  refinishing  is  made  a  practice  of. 

Discounts  allowed  on  sales  are  not  treated  as  an  expense  of  the  selling 
department,  but  should  be  made  a  deduction  from  gross  sales,  and  therefore 
it  does  not  appear  among  the  selling  department  accounts. 

After  all  entries  are  made  the  detailed  four  figure  selling  department  cost 
accounts  are  closed  out  monthly  by  credit';  equal  to  their  respective  debits, 
which  in  turn  are  then  debited  to  the  sub-division  three  figure  accounts 
under  which  they  belong. 

As  previously  stated,  the  Selling  Expense  Control  account  No.  44  in  the 
general  ledger,  and  likewise  all  of  the  detailed  selling  expense  accounts  in 
the  cost  ledger,  bearing  three  figures,  which  the  former  account  controls,  are 
closed  out  each  period  by  credits  equal  to  the  sum  total  of  their  respective 


105 


debits.  The  total  of  the  Selling  Expense  control  account  No.  44  and  the 
total  of  all  detailed  cost  ledger  accounts  being  the  same,  the  amount  is  closed 
to  Profit  and  Loss  account  direct,  and  forms  a  deduction  from  gross  income. 


FIGURING  SELLING  COST 


In  figuring  the  selling  cost,  if  only  the  one  account  is  carried,  then  only 
an  average  total  cost  per  foot  for  selling  expense  is  obtainable,  but  when 
detailed  accounts  are  carried  in  the  cost  ledger  for  this  expense,  then  each 
item  of  selling  expense  for  which  a  separate  account  is  carried,  can  be  figured 
per  foot  of  leather  sold. 

In  determining  sales,  only  the  actual  net  sales,  which  include  all  sales 
shipments  less  returns,  exclusive  of  any  shipments  on  consignment,  will  be 
considered  as  the  sales  each  month,  and  used  in  figuring  the  selling  costs- 

To  obtain  an  average  selling  cost  of  leather  per  foot  each  month,  divide 
the  total  selling  expense  as  shown  by  control  account  No.  44,  or  each  item 
of  selling  expense  as  shown  by  the  detailed  cost  accounts,  by  the  total  foot- 
age of  all  the  sales  shipments  of  the  same  month.  If  districts  are  carried 
separately  the  average  selling  cost  per  foot  for  each  district  can  be  obtained 
by  dividing  the  total  selling  expense  of  each  district  by  the  net  sales  ship- 
ments for  such  respective  districts. 

It  should  be  remembered  that  the  net  sales  shipments  of  a  branch  sales 
office  include  all  shipments  made  on  orders  taken  by  such  branch,  irrespec- 
tive of  whether  shipments  are  made  from  such  branch  office  or  from  the  tan- 
nery or  general  warehouse  direct. 

Another  desirable  figure,  either  in  total  or  by  districts,  is  the  relation  of 
the  total  selling  expense  to  the  total  net  sales.  (Meaning  total  sales  ship- 
ments). This  can  be  figured  monthly,  by  calculating  the  percentage  that 
the  total  selling  expense  is  of  the  total  net  sales  shipments. 

It  is  recognized  that  a  short  period  does  not  reflect  true  selling  cost,  due 
to  the  fluctuation  in  sales  and  shipments,  and  therefore,  the  expense  of  a 
period  should  always  be  compared  with  the  total  amount  in  the  year  to  date, 
as  well  as  with  the  previous  full  year. 


COMPARATIVE  REPORTS  OF  SELLING  EXPENSE 
FORMS  41  AND  42 


If  only  a  total  selling  expense  for  all  districts  is  maintained,  then  form 
No.  41  is  used  as  a  report  on  selling  expense  for  the  executives,  while  if  each 
district  is  carried  separately  form  No.  42  should  be  used  also. 

On  these  forms  Eire  shown  each  item  and  the  total  amount  of  selling 
expense.     Form  No.  41  is  entered  monthly  making  it  comparative  for  the 


106 


year;  while  Form  42  is  made  up  each  month  and  is  comparative  as  between 
the  various  districts.  In  addition  to  the  above,  each  form  shows  the  average 
for  the  year  to  date  and  of  the  previous  full  year.  The  selling  expense  on 
these  reports  is  shown  in  total  amount,  as  v/ell  as  per  foot,  for  each  item. 

Copies  of  these  reports  (forms  41  in  total  and  42  by  districts)  showing 
the  average  selling  cost  per  foot,  as  well  as  the  percentage  of  selling  cost  to 
total  sales,  should  be  sent  to  the  officers  and  sales  manager  every  month, 
from  which  all  the  information  desired  by  ihem  can  usually  be  obtained. 

A  further  analysis  of  sales  can  be  made  and  used  to  good  advantage, 
but  the  above  is  thought  sufficient  to  meet  the  requirements  of  the  great 
majority  of  cases. 

As  previously  stated,  too  much  detailed  analysis  cannot  be  made  of  sell- 
ing costs.  It  is  one  division  of  cost  which  in  the  past  has  been  given  little 
consideration,  however,  a  more  thorough  study  is  being  made  of  these  ex- 
penses now,  since  it  is  realized  that  efficiency  and  elimination  of  waste  can 
be  instituted  in  the  selling  organization  as  well  as  in  the  manufacturing,  with 
equally  profitable  results- 


CHAPTER   V. 


FINANCIAL  COST 

The  question  of  interest,  both  actually  paid  on  borrowed  funds  and  on 
owned  invested  capital,  has  been  a  very  mooted  question.  In  the  tanning 
industry,  the  accountants  decided  to  keep  all  interest  charges  out  of  the 
Hide  or  Skin;  Manufacturing;  Administration  and  Selling  costs;  but  to 
consider  it  as  a  separate  subdivision  of  cost,  which  must  necessarily  be  pro- 
vided for  in  the  selling  price  of  leather.  Money  is  usually  borrowed  to  meet 
current  requirements,  and  therefore  the  borrowings  are  not  constant  nor 
equal  each  period.  Due  to  heavy  purchases  or  stocks  of  leather  on  hand, 
borrowings  might  be  extremely  heavy  and  vice  versa.  It  would  therefore 
seem  to  be  advisable  to  use  an  entire  year  as  the  basis  upon  which  to  figure 
the  financial  cost.  This  should  be  handled  entirely  independent  of  the  ac- 
counting books,  merely  as  a  statistical  record. 

First,  it  is  necessary  to  calculate  the  average  amount  of  borrowed  money 
the  corporation  required  during  the  previous  year,  by  using  the  amount  of 
notes  payable  on  the  first  of  each  month  for  the  year,  and  dividing  the  total 
by  twelve.  If  it  is  considered  that  such  average  amount  is  more  or  less 
than  what  is  usuall}^  required,  proper  estimate  or  due  allowance  should  be 
made.  After  calculating  the  average  borrowed  capital  for  the  year,  the 
following  calculations  should  be  made  from  the  balance  sheet  at  the  be- 
ginning of  the  year: 


ADD  : — Average  Borrowed  Money  $ 

Capital   Stock    (Common)     

(Preferred) 

Surplus  

Bonds  

Mortgages  

Tonal  (a) 

(Continued  on  next  page) 

107 


108 


MINUS:— 

Good  Will 
All  Outside  Investments, 
Stocks  and  Bonds, 
Liberty  Bonds, 
Investments  in  Plants  and 
Equipment  not  used  for 
Manufacturing  Leather, 
Total    (b) 
Net  Invested  Capital 


$- 


The  total  (b)  as  indicated,  is  substractt^d  from  the  total  (a),  leaving  the 
net  invested  capital  at  the  beginning  of  the  year.  The  same  relative  figure 
should  be  obtained  from  the  balance  sheet  at  the  close  of  the  year,  and  a 
simple  average  taken  of  the  two  invested  capital  figures,  w^hich  will  represent 
an  average  invested  capital  for  the  year. 

The  rate  of  interest  to  be  used  must  then  be  decided  by  the  corporation. 
The  usual  practice  is  to  accept  the  current  rate  which  it  is  required  the 
company  must  pay  on  its  borrowings.  This  will  vary  with  the  times  and 
according  to  localities,  in  some  cases  it  may  be  6%  or  ?%,  while  in  others 
considerably  more  or  less.  The  interest  at  the  rate  decided  on,  should  then 
be  figured  on  the  average  invested  capital,  to  secure  the  total  interest  charge 
for  the  year.  It  is  needless  to  call  attention  to  the  fact  that  this  total  interest 
charge  will  include  the  interest  which  is  actually  paid,  as  well  as  that  on  the 
owned  capital,  as  the  average  borrowed  money  has  been  included  in  the 
invested  capital  figure.  From  such  total  interest  deduct  any  interest  re- 
ceived, except  the  interest  on  investments  which  investments  were  deducted 
from  the  invested  capital  figure. 

To  obtain  an  average  financial  cost  for  all  leather,  divide  the  net  total 
interest  charge  obtained  in  the  above  manner  for  the  year,  by  the  total 
number  of  feet  of  leather  produced  during  the  same  year,  which  will  give 
the  average  charge  for  interest  or  average  financial  cost  per  foot. 

The  total  yearly  interest  charges  can  also  be  divided  by  twelve  to  get 
an  average  monthly  interest  figure  which  might  be  divided  by  the  footage 
produced  each  month,  during  the  following;  year.  This  will  show  whether 
the  average  interest  figure  per  foot  obtained  from  the  previous  year's  figures, 
which  if  used  in  the  selling  prices,  is  above  or  below  present  requirements- 

If  the  production  during  the  year  used  in  obtaining  the  above  financial 
costs  was  above  or  below  normal,  the  interest  charges  properly  adjusted  to 
take  care  of  normal  conditions  should  be  divided  by  the  normal  production 
to  obtain  a  normal  average  financial  cost  per  foot  for  guidance  and  com- 
parison. 

Under  ordinary  conditions  the  average  financial  cost  per  foot  obtained 
from  the  previous  year's  figures  on  the  above  basis,  can  be  used  with  safety 
in  most  cases,  unless  very  radical  changes  or  conditions  occurred  for  which 


109 

due  allowance,  as  stated  above,  should  be  made.  In  figuring  a  selling  price 
on  leather  the  financial  cost  per  foot  should  always  be  included,  since  it  is 
as  essential  as  the  manufacturing,  selling  or  administration  costs.  In  ad- 
dition to  the  Hide  Substance,  Manufacturing,  Administration,  Selling  and 
Financial  costs,  a  Profit  must  be  included  before  making  the  final  selling 
figures.  Whatever  this  selling  price  may  be,  which  includes  all  of  the  above 
named  costs  and  profit,  it  should  be  remembered  that  the  profit  is  subject 
to  a  deduction  for  federal  taxation. 

If,  however,  at  times  profits  must  be  sacrificed,  by  having  included  all 
of  the  costs  above  referred  to,  including  the  financial  cost,  and  not  selling 
leather  for  less  than  such  total  cost,  always  insures  at  least  a  return  on  the 
investment  both  borrowed  and  owned,  equivalent  to  the  rate  of  interest 
included  in  the  financial  cost. 

In  view  of  the  explanation  given  regarding  financial  cost,  which  is  to 
be  treated  entirely  independent  of  the  books,  the  usual  interest  income  and 
expense  accounts  are  all  that  are  needed,  and  the  amounts  debited  or 
credited  thereto  will  be  closed  to  Profit  and  Loss, 

Form  No.  43  is  provided  for  use  in  figuring  the  invested  capital  and 
total  interest  charges,  as  \^'ell  as  a  report  on  which  can  be  shown  the  financial 
cost  calculated  on  the  method  explained  above. 


BLANK  PAGE(S)  NOT  FILMED 


CHAPTER  VI, 


THREE  LEDGERS  ILLUSTRATED 

In  this  chapter  three  ledgers  are  shown,  one  comprising  the  accounts 
from  which  detailed  costs  cannot  be  figured,  which  therefore,  is  simple  and 
should  be  carried  only  by  the  smaller  tanners;  the  second  which  contains 
more  accounts,  from  which  an  average  amount  of  detail  of  the  cost  of  manu- 
facturing leather  can  be  secured,  which  is  recommended  for  general  use ;  and 
the  third  which  contains  all  the  accounts  from  which  extreme  detail  in  cost 
can  be  obtained. 

In  each  ledger  all  of  the  accounts  show  the  various  debits  and  credits 
and  the  account  from  c»r  to  which  such  entries  are  made.  No  values  are 
given  as  it  is  believed  to  be  unnecessary  in  illustrating  the  principle.  It  is 
not  intended,  of  course,  that  in  actual  accounting  practice  entries  are  or  must 
be  made  exactly  as  indicated  in  the  following  accounts.  It  Is  realized  that 
the  reference  usually  given,  is  the  Journal  or  Cash  book  entry,  while  in  these 
accounts  the  account  number  has  been  shown.  This  is  given  merely  as  an 
illustration  and  for  that  reason,  in  each  case  the  most  expressive  term  in  the 
entry  has  been  applied  so  that  the  corresponding  debit  or  credit  may  be 
traced  easily. 

Where  entries  are  shown  In  the  cost  accounts  as  originated  in  the  con- 
trol accounts  covering  them,  Betterment  in  Process  Control  Account  No.  69 
for  example,  it  means  that  the  expense  charged  to  such  control  account  has 
been  distributed  and  the  proportion  which  is  chargeable  to  the  respective 
cost  accounts  should  be  entered  there. 

Likewise,  when  a  credit  appears  in  any  cost  account  with  a  reference  to 
a  control  account,  it  means  that  such  credit  should  be  debited  to  the  depart- 
ment shown,  but  that  the  amount  should  first  be  credited  to  the  control  ac- 
count (number  shown)  and  then  debited  to  such  department  in  order  that 
the  cost  accounts  may  always  balance  with  the  control  account  covering 
them. 

Ill 


/ 


112 


The  same  distribution  of  the  various  expense  items  outlined  in  Chapter 
II  will  be  required  for  each  of  the  three  ledger  methods,  but  the  number  of 
accounts  being  minimized  according  to  the  detail  desired,  in  the  first  and 
second  ledgers  the  accounting  work  is  proportionately  reduced.  In  all  three 
ledgers,  however,  the  final  costs  by  departments  or  in  total  will  be  compara- 
tive, irrespective  of  which  classification  is  adopted,  since  each  will  include 
the  same  elements  of  expense,  distributed  in  the  same  manner. 


\ 


Detail  Operation 


of  the 


Control  and  Cost  Accounts 

Illustrating  All 
Debit  and  Credit  Entries 


LEiDGER  No.  1 

(40  ACCOUNTS) 

For  small  tanners  where  minimum  number  of  accounts  is  desired  and  no 
detail  is  required  in  costs : 


GENERAL  LEDGER  CONTROL  ACCOUNTS 


ADMINISTRATION  DEPT.  ACCOUNT 

No.  43. 

SELLING  DEPT.  ACCOUNT 

No.  44. 

HIDE  AND  SKIN  ACCOUNTS 

Nos.  51,  53,  54. 

FINISHED  LEATHER  ACCOUNT 

Nos.  55,  56. 

EXPENSE  ACCOUNTS 

Nos.    61,    02,    63,    64,    65,    66,    67, 
681,  (xS2,  683,  684,  685,  686. 

BETTERMENT  IN  PROCESS  ACCOUNT 


No.  69. 


COST  LEDGER 

PRODUCTION  DEPARTMENTAL  ACCOUNTS 

Nos.  71,  72,  73,  74,  75,  76,  77,  78,  79. 

AUXILIARY  DEPARTMENTAL  ACCOUNTS 

Nos.  519,  80,  81,  82,  83,  84,  85,  86,  87,  8697. 


113 


^^^ANKPAG^^ 


GENERAL  LEDGER  ACCOUNTS 


ADMINISTRATION  EXPENSE  CONTROL  ACCOUNT 


ADMINISTR/XTION  EXPENSE 


DATE 
1922 


ITEMS 


From 

Accuimt 

No. 


Jan. 


31 
31 
31 
31 
31 
31 
31 
31 
31 
31 

31 
31 
31 
31 
31 

31 
31 
31 


Payroll 

Depreciation 

Insurance 

Taxes 

Stationery  and  Printing.  .  .  . 

Telephone — Telegrai)h 

Postage 

Traveling  Expense 

VVelfare  Work 

Life    Insurance    Premiums 

on  Officers 

Directors  Fees 

Donations 

Legal  Expenses 

Pensions 

Subscriptions  or  dues  to  Citv, 

County,StatcorNat.As3'n 

Stable  Expense 

Garage  Expense 

Light,  Heat  and  Power 


a — These  items  may  be  hand- 
led direct  from  Cash  account 
or  through  personal  acc'ts. 


61 

65 

66 

67 

6.S1 

682 

683 

684 

685 

a 
a 
a 
a 
a 

a 

69 
69 
69 


ACCOUNT  No.  43 


DEBIT 


DATE 
1922 


ITEMS 


To 
Account 

No. 


CREDIT 


Jan.      31 


Profit  and  Loss. 


115 


SELLING  EXPENSE  CONTROL  ACCOUNT 


SELLING  EXPENSE 


DATE 

1922 


ITEMS 


Ftom 

Account 
No. 


Jan. 


31 

31 

31 

31 

31 

31 

31 

31 

31 

31 

31 

31 

31 

31 

31 

31 

31 

31 

31 

31 

31 


Payroll 

Depreciation 

Insurance 

Taxes 

Stationery  and  Printing.  .  .  . 
Telephone  and  Telegraph. . . 

Postage 

Traveling  Expense 

Welfare  Work 

Freight 

Commissions 

Advertising 

Samples 

Rent 

Stable  Expense 

Garage  Expense 

R.R.Sid.  &  Equip.  Exp 

Maintenance  and  Repairs..  . 
Misccl. — Materials  and  Supj^ 

Light,  Heat  and  Power 

Rcfinishing  Expense 


a — These  items  may  be 
handled  direct  from  Cash 
account  or  through  Personal 
accounts. 


61 
65 
66 
67 
681 
682 
683 
f)84 
685 
686 
a 
a 
a 

ci 

69 
69 
(.9 
69 
62 
69 
69 


ACCOUNT  No.  44 


DEBIT 


DATE 
1922 


ITEMS 


To 

Account 
No. 


CREDIT 


Jan.      31 


Profit  and  Loss. 


116 


HIDE  AND  SKIN  CONTROL  ACCOUNTS 


HIDE  AND  SKIN  PURCHASES  AND  STORES 


ACCOUNT  No.  5/ 


DATE 
1922 


ITEMS 


Ftoin 

Account 

No. 


DEBIT 


DATE 
1922 


ITEMS 


To 

Account 

No. 


CREDIT 


Jan. 


10 

15 
31 
31 
31 
31 
31 
31 


Inventory  on  hand .  .  . . 

American  Hide  Co..  . . 

Jones  Hide  Co 

etc. 

Commissions 

Insurance 

Traveling  Expense 

Freight 

Stable  Expense 

Garage  Expense 

R.R.Sid.&  Equipt.  Exp 


a — From  personal  accounts 


a 
a 

a 
66 
684 
686 
69 
69 
69 


Jan. 


5 
8 

10 
17 
25 
29 

31 


Hide  or  Skin  Sales 

Cropping  Sales 

Hides  and  Skins  in  process 
Hides  and  Skins  in  process 
Hides  and  Skins  in  process 
Hides  and  Skins  in  process 

Invcntorv  on  hand 


53 
53 
53 
S3 


HIDES  AND  SKINS  IN  PROCESS—  (GRAINS) 


ACCOUNT  No.  53 


DATE 
1922 


Jan. 


ITEMS 


1 

10 
17 
25 
29 
31 


Inventory  in  process. 


Hides  and  Skins  Soaked.  . 
Hides  and  Skins  Soaked. . 
Hides  and  Skins  Soaked. . 
Hides  and  Skins  Soaked. . 
Rawstock  Warehouse  Exp. 


Froin 

Account 

Nc. 


51 
51 
51. 

51 
6S' 


DEBIT 


DATE 
1922 


ITEMS 


To 
Account 

No. 


Jan. 


10 

17 
25 
29 
31 

31 

31 


Splits  created 

Splits  created 

Splits  created 

Splits  created 

Net  income  from 

Sales  of  Beam  House  OfTa! 
Finished  Leather 


Inventory  in  Process . 


54 
54 
54 
54 


55 


CREDIT 


SPLITS  IN  PROCESS— (RAWSTOCK) 


DATE 

1922 


Jan. 


ITEMS 


1 

10 

17 
25 
29 


Inventory  in  process. 


Splits  created . 
Splits  created. 
Splits  created. 
Splits  created. 


From 
Acccunt 

No. 


ACCOUNT  No.  54 


5:-: 
5:1 
5:1 


DEBIT 


DATE 
1922 


Jan.     31 
31 


ITEMS 


To 

Account 

No. 


Finished  Splits,  Hide  Cost. 
Inventory  in  process 


56 


CREDIT 


117 


FINISHED  LEATHER  ACCOUNTS 


FINISHED  LEATHER-iGRAINS) 


DATE 
1922 


Jan. 


31 
31 


ITEMS 


From 

Account 

No. 


Inventory  on  hand. 


Hides  and  Skins  from  process 
Mfg.  cost  from  process 


53 
69 


DEBIT 


ACCOUNT  No.  55 


DATE 
1922 


ITEMS 


Jan.     31 
31 


Leather  Sales 

Inventory  on  hand. 


To 

Account 

No. 


CREDIT 


FINISHED  LEATHER— (SPLITS) 


DATE 
1922 


Jan. 


31 
31 


ITEMS 


Ftotn 

Account 

No. 


Inventory  on  hand. 


Splits  from  process 

Manufacturing  cost  on  Splits 
from  process 


54 
69 


DEBIT 


ACCOUNT  No.  56 


DATE 
1922 


ITEMS 


Jan.     31 
31 


Splits-Leather  Sales . 
Inventory  on  hand . 


To 
Account 

No. 


CREDIT 


^ 


EXPENSE  CONTROL  ACCOUNTS 


PAYROLL 


DATE 
1922 


Jan. 


15 
31 


ITEMS 


Cash. 
Cash. 


ACCOUNT  No.  6/ 


Ftom 
Account 

No. 


DEBIT 


DATE 
1922 


ITEMS 


Cash 

1 

Jan. 

31 

Cash 

31 
31 
31 

Selling  Dept 

Administration  Dept. 

*Bctterment  in  Process. 

Other  Plants 


To 
Account 

No. 


*A  separate  account  should 
be  carried  for  each  tannery. 


44 
43 
69 


CREDIT 


118 


MATERIALS  AND  SUPPLIES—STORES  ACCOUNT 


ACCOUNT  No.  62 


DATE 
1922 


Jan. 


ITEMS 


From 

Account 

No. 


1 

5 
15 

25 

31 
31 


Inventory  on  hand. 


X.  L.  Extract  Co 

N.  Y.  Bark  Co 

Texas  Oil  and  Grease  Co...  . 
(and  all  purchases  of  materials) 

Leach  House  Liquor 

Freight 


a — From  personal  accounts 


a 
a 
a 

(,9 

686 


DEBIT 


DATE 
1922 


ITEMS 


Jan. 


31 

31 
31 

31 


Selling  Dept 

*Bcttermcnt  in  Process. 
Other  plants 


Inventory  on  hand. 


To 

Account 

No. 


*;\  separate  account  should 
be  carried  for  each  tanncn'. 


CREDIT 


44 

69 


WA  TER—P  URCHASED 


ACCOUNT  No.  63 


DATE 
1922 

ITEMS 

From 

Account 

No. 

DEBIT 

DATE 
1922 

ITEMS 

To 

Account 

No. 

CREDIT 

Jan.       31 

Water  Accrued 

Jan.      31 
31 

*Bcttcrmcnt  in  Process 

Otlicr  plants 

69 

*A  separate  account  should 
he  carried  for  each  tannery. 

WATER  ACCRUED 


DATE 
1922 


Mch.     31 


ITEMS 


Cash. 


ACCOUNT  No.  — 


From 

Account 

No. 


DEBIT 


DAFE 
1922 


ITEMS 


Cash 


Jan. 
Feb. 
Mch. 


31 
2S 
31 


To 
Account 

No. 


CREDIT 


Water  purchased 
Water  purchased 
Water  purchased 


63 
63 
63 


LIGHT,  HEAT  AND  POWER— PURCHASED 


DATE 
1922 


Jan. 


31 
31 
31 


ITEMS 


From 

Account 

No. 


Elect.  Lt.  &Pr.  Co 

Local  Gas  Co 

City  Heating  Co 

a — From  personal  accounts 


DEBIT 


DATE 
1922 


Jan.     31 


ACCOUNT  No.  64 


ITEMS 


To 

Account 
No. 


*  Betterment  in  Process 


*A  separate  account  should 
be  carried  for  each  tannerv. 


69 


CREDIT 


119 


DEPRECIATION 


ACCOUNT  No.  65 


DATE 
1922 


Jan.       31 


ITEMS 


Deprccintion  Reserve. 


From 
Account 

No. 


DEBIT 


DATE 
1922 


ITEMS 


Jan.  31 
31 
31 
31 


*Bcttcrmcnt  in  Process. 

Selling  Dept 

Administration  Dept..  . 
Other  plants 


To 
Account 

No. 


*A  separate  account  should 
be  carried  for  each  tannery. 


69 
44 

43 


CREDIT 


DEPRECIATION  RESERVE 


DATE 
1922 


ITEMS 


From 

Account 

No. 


DEBIT 


ACCOUNT  No. 


D/\TE 
1922 


Jan.     31 


ITEMS 


Depreciation . 


To 

Account 
No. 


CREDIT 


65 


INSURANCE 


DATE 
1922 


ITEMS 


From 

Account 

No. 


DEBIT 


J..n.        31 


Insurance  Prepaid. 


DATE 
1922 


Jan. 


31 
31 
31 
31 

31 


ACCOUNT  No.  66 


ITEMS 


To 

Account 

No. 


*Bettcrment  in  Process 

Selling  Dept 

Administration  Dept 

Hide  and  Skin  Purchases  and 

Stores 

Other  plants 


*A  separate  account  should 
be  carried  for  each  tanncrv. 


69 
44 
43 

51 


CREDIT 


INSURANCE- 

-PREPAID  OR  ACCRUED 

ACCOUNT  N« 

3.    

DATE 
1922 

ITEMS 

From 

Account 

No. 

DEBIT 

D.\TE 
1922 

11  EMS 

To 

Account 
No. 

CREDIT 

Cash . . 

Cash 

Jan.     31 
Feb.     28 
Mch.    31 

Insurance             

66 
66 
66 

Mch.      22 

Insurance   

Insurance      

120 


TAXES 


ACCOUNT  No.  67 


DATE 
1922 


Jan.       31 


ITEMS 


Tax  Reserve. 


From 

Accouat 

No. 


DEBIT 


DATE 
1922 


ITEMS 


Jan. 


31 
31 
31 
31 


*Bettcrmcnt  in  Process. 

Selling  Dcpt 

Administration  Dept.  . 
Other  plants 


To 

Account 

No. 


*A  separate  account  should 
be  carried  for  each  tanncrv. 


69 
43 


CREDIT 


TAXES— RESERVE  FOR 


DATE 

1922 


ITEMS 


Jan.       31 


Cash. 


From 
Account 

No. 


Cash 


DEBIT 


ACCOUNT  No.  — 


DATE 
1922 


ITEMS 


Jan.  31 
Feb.  28 
Mch.    31 


To 

Account 

No. 


Taxes 
Taxes 

Taxes 


67 
67 
(,7 


CREDIT 


STATIONERY  AND  PRINTING— MISCELLANEOUS  EXPENSE 


ACCOUNT  No.  681 


DATE 
1922 


Jan. 


ITEMS 


From 

Account 

No. 


DEBIT 


10 
15 


Iniuer  Paper  C"o 

CranJall  and  Thielkc. 


a — From  personal  accounts 


a 
a 


«-:5<-= 


DATE 
1922 


ITEMS 


To 

Account 

No. 


Jan. 


31 
31 
31 
31 


*BetternHnt  in  Process. 

Selling  Dept 

Administration  Dept..  . 
Other  plants 


*A  separate  account  should 
be  carried  for  each  tannery. 


(9 
44 

43 


CREDIT 


121 


TELEPHONE  AND  TELEGRAPH— MISCELLANEOUS  EXPENSE         ACCOUNT  No.  682 


DATE 
1922 


Jan. 


31 
31 
31 


ITEMS 


From 

AccouDi 

No. 


DEBIT 


DATE 
1922 


ITEMS 


Chicago  Telephone  Co. 
Western  Union  Tel.  Co 
Postal  Telegraph  Co. .  . 


a — From  personal  accounts 


a 
a 
a 


Jan. 


31 
31 
31 
31 


*Betternient  in  Process. 

Selling  Dcpt 

Administration  Dept..  . 
Other  plants 


To 
Account 

No. 


*A  separate  account  should 
be  carried  for  each  tannery. 


69 
44 

43 


CREDIT 


POSTAGE— MISCELLANEOUS  EXPENSE 


ACCOUNT  No.  683 


DATE 
1922 


Jan. 


3 
15 

25 


ITEMS 


From 

Account 

No. 


DEBIT 


DATE 
1922 


ITEMS 


Cash 
Cash 
Cash 


Cash 
Cash 
Cash 


Jan. 


31 

31 
31 

31 


*Btttermcnt  in  Process. 

Selling  Dcpt 

Administration  Dept. .  . 
Other  plants 


To 
Account 

No. 


*A  separate  account  should 
be  carried  for  each  tannery. 


()9 
44 
43 


CREDIT 


TRAVELING  EXPENSES— MISCELLANEOUS  EXPENSE 


ACCOUNT  No.  684 


DATE 
1922 


ITEMS 


From 

Account 

No. 


DEBIT 


DATE 
1922 


ITEMS 


To 

Account 
No. 


CREDIT 


Jan. 


9 

IS 
30 


Cash 
Cash 
Cash 


Cash 
Cash 
Cash 


Jan. 


31 
31 
31 

31 

31 


*Bcttcrmcnt  in  Process 

Selling  Dept 

Administration  Dept 

Hide  and  Skin  Purchases  and 

Stores 

Otlier  plants 


*A  separate  account  should 
be  carried  for  each  tannery. 


69 
44 
43 

51 


122 


WELFARE  WORK— MISCELLANEOUS  EXPENSE 


ACCOUNT  No.  685 


DATE 
1922 


Jan. 


12 

18 
18 
25 


ITEMS 


Ffom 
Account 

No. 


I.X.L.  Restaurant  Supply 

Co.,  etc 

Lakeside  Hospital 

Dr.  Williams 

Brown's  School 


a — From  personal  accounts 


DEBIT 


DATE 
1922 


Jan.     31 


ITEMS 


To 

Account 

No. 


Cash — Restaurant 

*Bettcrmcnt  in  Process 

Selling  Dept 

Administration  Dept 

*A  separate  account  should 
be  carried  for  each  tannery. 


Cash 
69 
44 

43 


CREDIT 


FREIGHT— MISCELLANEOUS  EXPENSE 


DATE 
1922 


Jan. 


ITEMS 


3 
11 

18 
28 


From 
Account 

No. 


C.  B.  &Q.  Ry.. 
C.  &  N.  W.  Ry. 

N.  Y.  Cent.  Ry 
Wabash  Ry. .  . . 


a — From  personal  accounts 


a 
a 
a 
a 


DEBIT 


DATE 
1922 


Jan.  31 
31 
31 


ACCOUNT  No.  686 


ITEMS 


To 
Account 

No. 


CREDIT 


Hide  and  Skin  Purchases  and 
Stores 

Materials  &  Supplies— Stores 
Account i 

Selling  Dept 


51 

62 
44 


123 


MANUFACTURING  COST  IN  PROCESS  CONTROL  ACCOUNT 


BETTERMENT  IN  PROCESS  ACCOUNT 

(A  separate  account  should  be  carried  for  each  Tannery) 


ACCOUNT  No.  69 


DATE 
1922 


ITEMS 


Fiom 

Account 

No. 


DEBIT 


Jan. 


31 
31 

31 
31 

31 
31 
31 
31 
31 
31 
31 
31 


Betterment  Inventory. 


Payroll 

Materials  and  Supplies  — 
Stores  account 

Water 

Light,  heat  and  power  pur- 
chased  

Depreciation 

Insurance 

Taxes 

Stationery  and  Printing 

Telephone  and  Telegraph. . . 

Postage 

Traveling  Expense 

Welfare  Work 


61 

62 
63 

64 

65 

66 

67 

681 

682 

683 

684 

685 


DATE 
1922 


ITEMS 


To 

Account 

No. 


CREDIT 


Jan. 


31 

31 

31 
31 

31 
31 

31 
31 

31 

31 

31 

31 

31 
31 

31 
31 

31 

31 

31 


c  Selling  Dept. — Light,  heat 
and  power 

c  Administration  Dept. — 
Light,  heat  and  power. . .  . 

c  Light,  heat  and  power  sold 

c  Selling  Dept.  Maintenance 
and  repairs 

c  Selling  Dept. — Stable  Exp. 

c  Hide  and  Skin  Purchases 
and  Stores  Stable  Expense 

c  Selling  Dept.— Garage  Exp. 

c  Hide  and  Skin  Purchases 
and  Stores — Garage  Exp.. 

c  Administration  Dept. — 
Garage  Expense 

c  Selling  Dept.  R.R. Siding 
and  Equipment  Expense. . 

c  Hide  and  Skin  Purchases 
and  Stores,  R.R.Sid,  and 
Equipt.  Expense 

c  Administration  —  Dept. 
Stable  Expense 

c  Leach  House  Liquor 

c  By-Product  Sales  —  By- 
Product  Dept.  Expense . . . 

c  Rawstock  Warehouse  Exp. 

c  Finished  Leather— Manu- 
facturing cost — (Grains). . 

c  Finished  Splits — Manufac- 
uring  cost 

c  Refinishing  Expense 


Betterment  Inventory. 


c — By  credit  menu)  from  cost 
records  transferring  charge 
from  manufacturing  accounts 
to  their  proper  departments 
accounts. 


44 
43 


44 
44 

51 
44 

51 

43 

44 

51 

43 

62 


53 

55 

56 
44 


124 


COST  LEDGER  ACCOUNTS 


MANUFACTURINCi  DEPARTMENTAL  ACCOUNTS 


HIDE  HOUSE 


ACCOUNT  No.  7/ 


DATE 
1922 


ITEMS 


From 
Account 

No. 


Jan. 


1 

31 
31 
31 
31 
31 
31 
31 
31 
31 
31 
31 


Betterment  Inventory 

Payroll  (d) 

Materials  and  Supplies  (e) .  . 

Depreciation 

Insurance 

Taxes 

Maintenance  and  Repairs. . . 

Stable  Expense 

Garage  Expense 

R.R. Siding  and  Equip.  Exp 

Light,  heat  and  power 

General  or  Miscel.  Expense. 

(d)  Includes  both  Direct  and 
Indirect  Labor. 

(e)  Includes  both  Direct  and 
Indirect  Materials. 


DEBIT 


DATE 

1922 


ITEMS 


To 

Account 

No. 


69 

Jan.  31 

69 

69 

69 

69 

69 

82 

83 

84 

87 

81 

86 

Betterment  on  Stock  deliv- 
ered to  Beam  House 


Inventory — Betterment  on 
stock  remaining 


72 
69 


CREDIT 


BEAM  HOUSE 


DATE 
1922 


ITEMS 


Jan. 


From 

Account 

No. 


31 
31 
31 
31 
31 
31 
31 
31 


Betterment  Inventory.  .  .  . 

Betterment  on  Stock  re- 
ceived from  Hide  House. 

Payroll  (d) 

Materials  and  Supplies  (e). 

Depreciation 

Insurance 

Taxes 

Maintenance  and  Repairs. . 

Light,  heat  and  power 

General  or  Miscel 

(d)  Includes  both  Direct  and 

Indirect  Labor, 
(c)  Includes  both  Direct  and 

Indirect  Materials. 


69 


71 

69 
69 

69 
69 
69 

82 
81 
86 


DEBIT 


DATE 
1922 


Jan.     31 
Jan.     31 


ACCOUNT  No.  72 


ITEMS 


To 

Account 

No. 


Betterment  on  Stock  deliv- 
ered to  Tan  Yard 


Betterment  Inventory  on 
stock  remaining 


73 
69 


CREDIT 


125 


TAN  YARD 


ACCOUNT  No.  73 


DATE 
1922 


ITEMS 


From 
Account 

No. 


Jan. 


31 
31 
31 
31 
31 
31 
31 
31 


Betterment  Inventory. 


Betterment  on  Stock  re- 
ceived from  Beam  House 

Payroll  (d) 

Materials  and  Supplies  (e). 

Depreciation 

Insurance 

Taxes 

Maintenance  and  Repairs. . 
Light,  heat  and  power.  .  .  . 
General  or  Miscel.  Expense 


(d)  Includes  both  Direct  and 
Indirect  Labor. 

(e)  Includes  both  direct  and 
Indirect  Materials. 


69 


72 

69 
69 
69 
69 
69 
82 
81 
86 


DEBIT 


DATE 
1922 


ITEMS 


To 

Account 

No. 


CREDIT 


Jan.     31 


31 


Betterment  on  Stock  dcliv 
ered  to  Splitting  and  Shav- 
ing Dcpt 


Betterment    Inventory-    on 
stock  remaining 


74 


69 


SPLITTING  AND  SHAVING  DEPARTMENT 


ACCOUNT  No.  74 


DATE 
1922 


ITEMS 


From 

Account 

No. 


DEBIT 


Jan. 


31 
31 
31 
31 
31 
31 
31 
31 


Betterment  Inventory' 


Betterment  on  Stock  re- 
ceived from  Tan  Yard.  . 

Payroll  (d) 

Materials  and  Supplies  (e). 

Depreciation 

Insurance 

Taxes 

Maintenance  and  Repairs. . 
Light,  heat  and  power.  .  .  . 
General  or  Miscel.  Expense 


(d)  Includes  both  Direct  and 
Indirect  Labor. 

(e)  Includes  both  Direct  and 
Indirect  Materials. 


69 


73 

69 
69 
69 
69 
69 
82 
81 
86 


DATE 
1922 


ITEMS 


To 

Account 

No. 


CREDIT 


Jan.      31 


31 


Betterment  on  Stock  deliv- 
ered to  Coloring  and  Fat- 
liquoring  Dept 


Betterment  Inventory  on 
stock  remaining 


75 


69 


126 


COLORING  AND  FATLIQUORJNG  DEPT. 


ACCOUNT  No.  75 


DATE 
1922 


Jan. 


31 
31 
31 
31 
31 
31 
31 
31 


ITEMS 


From 

/iccount 

No. 


DEDIT 


Betterment  Inventory 

Betterment  on  Stock  re- 
ceived from  Splitting  and 
Shaving  Dept 

Payroll  (d)    

Materials  and  Supplies  (c). 

Depreciation 

Insurance 

Taxes 

Maintenance  and  Repairs. 

Light,  heat  and  power , 

General  or  Miscellaneous. . . , 

(d)-Includes  both  direct  and 

indirect  labor 
(e)-Includes  both  direct  and 

indirect  materials 


69 


74 

69 
69 
69 
69 
69 
82 
81 
86 


DATE 
1922 


ITEMS 


Jan       31 
31 

31 


To 

Account 
No. 


CREDIT 


Refinishing  Expense 8697 

Betterment  on  Stock  deliv- 
ered to  Drying  Dept 76 

Betterment  Inventory  on 
stock  remaining 69 


DRYING  DEPARTMENT 


DATE 
1922 


ITEMS 


l-rom 
Account 

No. 


Jan. 


31 
31 
31 
31 
31 
31 
31 
31 


Betterment  Inventory 

Betterment  on  Stock  received 
from  Coloring  and  Fatli- 
quoringDept 

Payroll  (d) 

Materials  and  Supplies  (e). 

Depreciation 

Insurance 

Taxes 

Maintenance  and  Repairs. . 
Light,  Heat  and  Power  .... 
General  or  Miscel.  Expense 


fe)-Includes  both  direct  and 

indirect  labor 
(d)-Includes  both  direct  and 

indirect  materials 


ACCOUNT  No.  76 


DEBIT 


69 


75 

69 
69 
69 
69 
69 
82 
81 
86 


DATE 
1922 


ITEMS 


To 
Account 

No. 


CREDIT 


Jan.      31 

31 

31 


Refinishing  Expense 

Betterment  on  Stock  deliv 
ered  to  Tacking  Dept. .  . 

Betterment  Inventory  on 
stock  remaining  


8697 
77 
69 


127 


TACKING  DEPARTMENT 


ACCOUNT  No.  77 


DATE 
1922 


Jan. 


31 
31 
31 
31 
31 
31 
31 
31 


ITEMS 


Ffom 

Account 

No. 


DEBIT 


Betterment  Inventory 

Betterment  on  Stock  re- 
ceived from  Drying  Dcpt 

Payroll  (d) 

Materials  and  Supplies  (e). . 

Depreciation 

Insurance 

Taxes 

Maintenance  and  Repairs. . . 

Light,  heat  and  power 

General  or  Miscellaneous. .  . 


(d)  Includes  both  Direct  and 
Indirect  Labor. 

(e)  Includes  both  Direct  and 
Indirect  Materials. 


69 


76 

69 
69 
69 
69 
69 
82 
81 
86 


DATE 
1922 


ITEMS 


To 
Account 

No. 


CREDIT 


Jan.     31 
31 

31 


Refinishing  Expense. 


Betterment  on  Stock  deliv- 
ered to  Finishing  Dept.. 

Betterment  Inventory  on 
stock  remaining 


8697 
78 
69 


FINISHING  DEPARTMENT 


DATE 
1922 


Jan. 


31 
31 
31 
31 
31 
31 
31 
31 


ITEMS 


Flam 

Account 

No. 


ACCOUNT  No.  78 


Betterment  Inventory 

Betterment  on  Stock  re- 
ceived from  Tacking 
Dept 

Payroll  (d) 

Materials  and  Supplies  (e) . 

Depreciation 

Insurance 

Taxes 

Maintenance  and  Repairs. . 
Light,  heat  and  power.  .  .  . 
General  or  Miscel.  Expense 


(d)  Includes  both  Direct  and 
Indirect  Labor. 

(e)  Includes  both  Direct  and 
Indirect  Materials. 


69 


77 

69 
69 
69 
69 
69 
82 
81 
86 


DEBIT 


DATE 
1922 


ITEMS 


To 

Account 

No. 


CREDIT 


Jan.     31 
31 

31 


Refinishing  Expense. 


Betterment  on  Stock  deliv- 
ered to  Sorting,  Wrapping 
and  Shipping  Dept 


Betterment  Inventory  on 
stock  remaining 


8697 

79 
69 


128 


SORTING,  WRAPPING  AND  SHIPPING  DEPT. 


ACCOUNr  No.  79 


DATE 
1922 


ITEMS 


From 

Account 

No. 


DEBIT 


DATE 
1922 


Jan. 


ITEMS 


To 

Account 

No. 


CREDIT 


31 
31 
31 
31 

31 
31 
31 
31 
31 
31 
31 


Betterment  Inventory 

Betterment  on  Stock  re- 
ceived from  Finishing 
Dept 

Payroll  (d) 

Materials  and  Supplies  (e) . 

Depreciation 

Insurance 

Taxes 

Maintenance  and  Repairs  . 

Stable  Expense 

Garage  Expense 

R.R.  Sid.  and  Equip.  Exp.. 
Light,  heat  and  power.  .  .  . 
General  or  Miscel.  Expense 


(d)  Includes  both  Direct  and 
Indirect  Labor. 

(e)  Includes  both  Direct  and 
Indirect  Materials. 


69 


78 

69 
69 
69 
69 
69 
82 
83 
84 
87 
81 
86 


Jan. 


31 
31 

31 

31 


Refinishing  Expense. 


Cost  of  manufacturing  stock 
delivered  to  Finished  Grain 
Leather 


Cost  of  manufacturing  stock 
delivered    to    Finished 
Splits 


Betterment  Inventory  on 
stock  remaining 


8697 


X  69 


X  69 


69 


X — Issue  credit  memo  trans- 
ferring charge  from  Better- 
ment in  Process  account  to 
proper  account. 


129 


AUXILIARY  DEPARTMENTAL  ACCOUNTS 


RAWSTOCK  WAREHOUSE 


DATE 
1922 


Jan.       31 

31 
31 
31 
31 
31 


ITEMS 


From 
Account 


Labor 

Materials 

Depreciation 

Taxes 

Insurance 

Maintenance  and  Repairs 


69 

69 
69 
69 
69 

82 


ACCOUNT  No.  5/9 


DEBIT 


DATE 
1922 


ITEMS 


To 

Account 

No. 


CREDIT 


Jan.     31 


Hides  and  Skins  in  Process.  . 


X — Issue  credit  memo  trans- 
ferring cliarge  from  Better- 
ment in  Process  account  to 
proper  account. 


X  69 


LEACH  HOUSE 


DATE 
1922 


Jan. 


31 
31 
31 
31 
31 
31 
31 
31 
31 
31 
31 


ITEMS 


From 

Account 

No. 


ACCOUNT  No.  80 


Payroll  (d) 

Materials  and  Supplies  (c) 

Depreciation 

Insurance 

Taxes 

Maintenance  and  Repairs. 

Stable  Expense 

Garage  Expense 

R.  R.  Sid.  and  Equipt.  Exp 
Light,  heat  and  power.  . .  . 
General  or  Misccl.  Expense 


(d) — Includes  both  direct 
and  indirect  labor 

(e) — Includes  both  direct 
and  indirect  materials 


69 
69 

69 
69 
69 

82 
83 
84 
87 
81 
86 


DEBIT 


DATE 
1922 


ITEMS 


Jan.     31 
31 


Fuel — Spent  tan.  . .  . 
Leach  House,  Liquor 
Stores  account.  . . . 


To 

Account 

No. 


CREDIT 


X — Issue  credit  memo  trans 
ferring  charge  from   Hetter- 
ment  in  Process  account  to 
proper  account. 


81 
X  69 


130 


LIGHT.  HEAT  AND  POWER  DEPT. 


ACCOUNT  No.  81 


DATE 
1922 


ITEMS 


From 

Account 

No. 


DEBIT 


Jan. 


31 
31 
31 
31 
31 
31 
31 
31 
31 
31 

31 


Labor (d)  

Materials  and  Supplies  (e) .  . . 

Depreciation 

Insurance 

Taxes 

Maintenance  and  Repairs. .  . 

Stable  Expense 

Garage  Expense 

R.  R.  Sid.  and  Equipt.  Exp 
Light,  heat  and  power  Pur- 
chased   

Spent  Tan — Leach  House. . . 


(d) — Includes  both  direct 
and  indirect  labor 

(e) — Includes  both  direct 
and  indirect  materials 


69 
69 
69 
69 
69 
82 
83 
84 
87 

69 
80 


DATE 
1922 


Jan. 


31 
31 
31 
31 
31 

31 
31 
31 
31 

31 
31 
31 
31 
31 
31 


ITEMS 


To 

Account 

No. 


Hide  House 

Beam  House 

Tan   Yard 

Splitting  and  Shaving  Dept. 
Coloring  and  Fatliquoring 

Dept 

Drying  Dept 

Tacking  Dept .• 

Finishing  Dept . 

Sorting,  Wrapping  and  Ship 

ping 

Leach  House 

By-Product  Dept 

General  or  Miscel.  Expense. . 

Selling  Dept 

Administration  Dept 

Power  sold  or  used  in  other 

plants 


X — Issue  credit  memo  trans- 
ferring charge  from  Better- 
ment in  Process  account  to 
proper  dept. 


71 

72 
73 
74 

75 
76 
77 

78 

79 
80 
85 
86 
69 
69 


X    69 


CREDIT 


MAINTENANCE  AND  REPAIR  DEPT. 


DATE 
1922 


ITEMS 


From 

Account 

No. 


DEBIT 


DATE 
1922 


Jan. 


31 
31 
31 
31 
31 


Payroll  (d) 

Materials  and  Supplies,  (c) 

Depreciation 

Taxes 

Insurance 


69 
69 
69 

69 
69 


(d) — Includes  both  direct 
and  indirect  labor 

(e) — Includes  both  direct 
and  indirect  materials 


Jan. 


31 

31 
31 
31 
31 

31 

31 
31 
31 

31 
31 
31 
31 
31 
31 
31 
31 
31 


ACCOUNT  No.  82 


ITEMS 


To 

Account 
No. 


Hide  House 

Beam  House 

Tan  Yard 

Splitting  and  Shaving  Dept. 
Coloring  and  Fatliquoring 

Dept 

Drying  Dept 

Tacking  Dept 

Finishing  Dept 

Sorting,  Wrapping  and  Ship 

pine  Dept 

Leach  House 

Light,  heat  and  power 

Stable  Expense 

Garage  Expense 

By-Product  Dept 

General  or  Miscel.  Expense. . 
R.  R.  Sid.  and  FLquipt.  Exp.. 

Selling  Dept 

Rawstock  Warehouse 

X — Issue  credit  memo  trans- 
ferring charge  from  Better- 
ment in  Process  account  to 
proper  account. 


71 

72 
73 
74 

75 
76 
77 

78 

79 
80 
81 
83 
84 
85 
86 
87 
69 
519 


CREDIT 


131 


STABLE  EXPENSE 


ACCOUNT  No.  83 


DATE 
1922 

ITEMS 

From 

Accoiint 
No. 

DEBIT 

DATE 
1922 

ITEMS 

To 

Account 
No. 

CREDIT 

Jan.       31 

Payroll  (d) 

69 
69 
69 
69 
69 
82 

Jan.  31 
31 

31 
31 
31 
31 
31 
31 
31 

Hide  House 

71 

79 
81 
85 
86 
80 
X    69 
X    69 

X    69 

31 
31 

Materials  and  Supplies (e).  . 
Depreciation 

Sorting,  Wrapping  and  Ship- 
nint?  Dent. 

31 

Insurance 

Light,  heat  and  power 

Bv-Product  Dent 

31 

Taxes 

31 

Maintenance  and  Repairs. .  . 

(d) — Includes    both  direct 
and  indirect  labor 

(e) — Includes    both    direct 
and  indirect  materials 

General  or  Miscel.  Expense . . 
Leach  House 

Selling  Dcpt 

Administration  Dept 

Hide  and  Skin  Purchases  and 
Stores 

X — Issue  credit  memo  trans-, 
ferring  charge  from  I'ettcr 
ment  in  Process  account  to 
proper  account. 

GARAGE  EXPENSE 


DATE 
1922 


Jan. 


31 
31 
31 
31 

31 
31 


ITEMS 


From 

Account 

No. 


DEBIT 


DATE 

1922 


Payroll  (d) 

Materials. and  supplies,  (e) 

Depreciation 

Insurance 

Taxes 

Maintenance  and  Repairs. 


(d)-Includes  both  direct  and 

indirect  labor 
(e)-Includes  both  direct  and 

indirect  materials 


69 
69 
69 
69 
69 
82 


Jan 


31 
31 

31 
31 
31 
31 
31 
31 
31 


ACCOUNT  No.  84 


ITEMS 


To 
Account 

No. 


Hide  House 

Sorting,  Wrapping  and  Ship- 
ping Dept 

Leach  House 

Light,  heat  and  power 

By-Product  Dept 

General  or  Miscel.  Exjjcnse. . 

Selling  Dept 

Administration  Dept 

Hide  and  Skin  Purchases  and 
Stores 

X — Issue  credit  memo  trans- 
ferring charge  from  Better- 
ment in  Process  account  to 
proper  account. 


71 

79 

80 
81 
85 
86 
X  69 
X    69 

X    69 


CREDIT 


182 


BY-PRODUCT  DEPT.— HAIR,  FLESHINGS,  ETC. 


ACCOUNT  No.  85 


DATE 
1922 


Jan.  31 
31 
31 
31 
31 
31 
31 
31 
31 
31 
31 


ITEMS 


From 

Account 

No. 


Payroll  (d) 

Materials  and  Supplies  (c) 

Depreciation 

Insurance 

1 axos 

Maintenance  and  Repairs. . 

Stable    Kxpcnsp , 

Ciaraj.'c  Expense 

R.  R.  Sid.  and  F.quipt.  Exp 
General  or  Miscel.  Expense 
Light,  heat  and  Power 


[d]-Includes  both  direct  and 

indirect  labor 
[c] -Includes  both  direct  and 

indirect  materials 


69 
69 
69 
(,9 

(:9 

S2 
.S3 
84 
87 
S() 
81 


DEBIT 


DATE 
1922 


ITEMS 


To 
Account 

No. 


CREDIT 


Jan.      31 


By-Product  Sales. 


X — Issue  credit  memo  trans- 
ferring charge  from  Better- 
ment in  Process  account  to 
proper  account  shown. 


X    69 


GENERAL  OR  MISCELLANEOUS—OVERHEAD  EXPENSE 


ACCOUNT  No.  86 


DATE 
1922 


ITEMS 


From 

Account 

No. 


DEBIT 


Jan. 


31 
31 
31 
31 
31 
31 
31 
31 
31 
31 
31 
31 
31 
31 
31 
31 
31 


Payroll _ 

Materials  and  Supplies 

Depreciation 

Insurance 

Taxes 

Maintenance  and  Repairs. 

Stable  Expense 

Garage  Expense 

R.  R.  Sid.  and  Equipt.  Exp 

Light,  heat  and  power 

Water 

Welfare  Work 

Stationery  and  Printing..  . . 
Telephone  and  Telegraph  .  , 

Postage 

Traveling  Expense 

Refinishing  Expense 


69 
69 
69 
69 
69 
82 
83 
84 
87 
81 
69 
69 
69 
69 
69 
69 
8697 


DATE 
1922 


Jan. 


31 
31 
31 
31 
31 

31 
31 
31 
31 

31 
31 


ITEMS 


To 

Account 

No. 


Hide  House , 

Beam  House 

Tan  Yard , 

Splitting  and  Shaving  Dept. . 
Coloring  and  Fatliquoring 

Dept 

Drying  Dept 

Tacking  Dept 

Finishing  Dept 

Sorting,  Wrapping  and  Ship 

ping  Dept 

Leach  House 

By-Product  Dept 


71 

72 
73 
74 

75 
76 
77 
78 

79 
80 

85 


CREDIT 


i;« 


REFINISHING  EXPENSE— MISCELLANEOUS  EXPENSE 


ACCOUNT  No.  5697 


DATE 
1922 


Jan.       31 

31 
31 
31 
31 


ITEMS 


From 

Account 

No. 


Coloring  and   Fatliquoring 

Dept 

Drying  Dept , 

Tacking  Dept , 

Finishing  Dept , 

Sorting,  Wrapping  and  Ship 
ping  Dept 


75 
76 
77 

78 

79 


DEBIT 


DATE 
1922 


Jan.     31 


ITEMS 


To 
Account 

No. 


CREDIT 


General  or  Miscel.  Expense. 


86 


RAILROAD  SIDING  AND  EQUIPMENT  EXPENSE 


ACCOUNT  No.  87 


DATE 
1922 


ITEMS 


From 

Account 

No. 


DEBIT 


Jan. 


31 
31 
31 
31 
31 
31 


Payroll 

Materials  and  Supplies. . . 

Depreciation 

Insurance 

Taxes 

Maintenance  and  Repairs 


69 
69 
69 
69 
69 
82 


DATE 
1922 


ITEMS 


To 
Account 

No. 


CREDIT 


Jan. 


31 
31 

31 
31 
31 
31 
31 
31 


Hide  House 

Sorting,  Wrapping  and  Ship- 
ping Dept 

Leach  House 

Light,  heat  and  power 

By-Product  Dept 

General  or  Miscel.   Expense 

Selling  Dept 

Hide  and  Skin  Purchases  and 
Stores 

X — Issue  credit  memo  trans- 
ferring charge  from  Better- 
ment in  Process  account  to 
proper  department  account 
shown. 


71 

79 
80 
81 
85 
86 
X    69 

X    69 


134 


LEDGER  No.  2 

{114  ACCOUNTS) 

For  general  use,  giving  average  amount  of  detail  and  rec<^mniended  for 
ail  general  purposes : 

GENERAL  LEDGER  CONTROL  ACCOUNTS 
ADMINISTRATION  DEPT.  ACCOUNT 

No.  43. 

SELLING  DEPT.  ACCOUNT 

No.  44. 

HIDE  AND  SKIN  ACCOUNTS 

Nos.  51,  53,  54. 

EI  N I  SITED  LEATHER  ACCOUNTS 

Nos.  55,  56. 

EXP  ENS  E^  ACCOUNTS 

Nos.  61,  621,  622,  623,  624,  625,  626,  627, 

63,    Gl    65,    66,    67,  6S1,  rKS2,  683,  684,  685,  686. 

BETTERMENT  IN  PROCESS  ACCOUNT 

No.  69. 

COST  LEDGER 
ADMINISTRATION  DEPT.  EXPENSE  ACCOUNTS 

No.s.  431,  432. 

SELLING  DEPT.  EXPENSE  ACCOUNTS 

Nos.  441,  442,  443,  444,  445,  446,  447,  448,  449. 

PRODUCTION  DEPARTMENTAL  ACCOUNTS 

Nos.  71,  711,  712,  713,  72,  721,  722,  723,  73,  731,  732,  733,     . 
7  \,  741,  742,  743,  75,  751,  752,  753,  76,  761,  762,  7GX 
77,  771,  772,  773,  7i^,  781,  782,  783,  79,  791,  792,  793. 

AUXILIARY  DEPARTMENTAL  ACCOUNTS 

Nos.  5 19, 

80,801,802,803,    81,811,812,813,    82,821,822,823, 

83,  831,  832,  833,  84,  841,  842,  843,  85,  851,  852,  853,  86,  861,  862,  863, 

864,  865,  866,  867,  868,  869,  8697,  87,  871,  872,  873. 

135 


BLANK  PAGE(S)  NOT  FILMED 


GENERAL  LEDGER  ACCOUNTS 


ADMINISTRATION  EXPENSE  CONTROL  ACCOUNT 


ADMINISTRATION  EXPENSE 


ACCOUNT  No.  43 


DATE 

1922 


Jan. 


31 
31 
31 
31 
31 
31 
31 
31 
31 
31 

31 
31 
31 
31 
31 

31 
31 
31 


ITEMS 


From 
Account 

No. 


Payroll 

Depreciation 

Insurance 

Taxes 

Stationery  and  Printing.  .  . 
Telephone — Telegraph .... 

Postage 

Traveling  Expense 

Welfare  Work 

Life    Insurance    Premiums 

on  Officers 

Directors  Fees 

Donations 

Legal  Expenses 

Pensions 

Subscriptions  or  dues  to  City, 

County,  State  or  Nat.  Ass'n 

Stable  Expense 

Garage  Expense 

Light,  Heat  and  Power. . . 


a — These  items  may  be  hand- 
led direct  from  Cash  account 
or  through  personal  acc'ts. 


61 
65 
66 

67 
6S1 
682 
683 
684 
685 

a 
a 
a 
a 
a 

a 

69 
69 
69 


DEBIT 


DATE 
1922 


ITEMS 


To 

Account 

No. 


CREDIT 


Jan.     31 


Profit  and  Loss. 


137 


SELLING  EXPENSE  CONTROL  ACCOUNT 


SELLING  EXPENSE 


DATE 
1922 


ITEMS 


Jan. 


31 

31 

31 

31 

31 

31 

31 

31 

31 

31 

31 

31 

31 

31 

31 

31 

31 

31 

31 

31 

31 


Payroll 

Depreciation 

Insurance 

Taxes 

Stationery  and  Printing.  .  .  , 
Telephone  and  Telegraph. . . 

Postage 

Traveling  Expense 

Welfare  Work 

Freight 

Commissions 

Advertising 

Samples 

Rent 

Stable  Expense 

Garage  Expense 

R.R.Sid.  &  Equip.  Exp 

Maintenance  and  Repairs.. . 
Miscel. — Materials  and  Supp 

Light,  Heat  and  Power 

Refinishing  Expense 


a — These  items  may  be 
handled  direct  from  Cash 
account  or  through  Personal 
accounts. 


From 
Account 

No. 


61 
65 
66 
67 
681 
682 
683 
684 
685 
686 
a 
a 
a 
a 

69 
69 
69 
69 
625 
69 
69 


ACCOUNT  No.  44 


DEBIT 


DATE 
1922 


ITEMS 


To 
Account 

No. 


CREDIT 


Jan.      31 


Profit  and  Loss. 


3  38 


HIDE  AND  SKIN  CONTROL  ACCOUNTS 


HIDE  AND  SKIN  PURCHASES  AND  STORES 


ACCOUNT  No.  51 


DATE 
1922 


ITEMS 


Jan. 


10 

15 
31 
31 
31 
31 
31 
31 


From 
Account 

No. 


Inventory  on  hand .  .  . 

American  Hide  Co. .  . . 

Jones  Hide  Co 

etc. 

Commissions 

Insurance 

Traveling  Expense 

Freight 

Stable  Expense 

Garage  Expense 

R.R.Sid.&  Equipt.  Exp 


a — From  personal  accounts 


a 
a 

a 

66 
684 
686 
69 
69 
69 


DEBIT 


DATE 
1922 


Jan. 


5 
8 

10 
17 
25 
29 

31 


ITEMS 


To 
Account 

No. 


CREDIT 


Hide  or  Skin  Sales 

Cropping  Sales 

Hides  and  Skins  in  process 
Hides  and  Skins  in  process 
Hides  and  Skins  in  process 
Hides  and  Skins  in  process 

Inventory  on  hand 


53 
53 
53 
53 


HIDES  AND  SKINS  IN  PROCESS—  (GRAINS) 


ACCOUNT  No.  53 


DATE 
1922 


Jan. 


ITEMS 


1 

10 
17 
25 
29 
31 


Inventory  in  process . 


Hides  and  Skins  Soaked.  . 
Hides  and  Skins  Soaked. . 
Hides  and  Skins  Soaked. . 
Hides  and  Skins  Soaked. . 
Rawstock  Warehouse  Exp. 


From 

Account 

No. 


51 
51 
51 
51 

(.9 


DEBIT 


DATE 
1922 


Jan. 


ITEMS 


10 
17 
25 
29 
31 

31 

31 


Splits  created 

Splits  created 

Splits  created 

Splits  created 

Net  income  from  Sales 

of  Beam  House  Otfal. 
Finished  Leather 


Inventory  in  Process . 


To 

Account 
No. 


54 
54 
54 
54 


55 


CREDIT 


SPLITS  IN  PROCESS— (RAWSTOCK) 


ACCOUNT  No.  54 


DATE 
1922 

ITEMS 

From 

Ac:ount 

No. 

DEBIT 

DATE 
1922 

HEMS 

To 

Account 

No. 

CREDIT 

Jan.         1 

Inventory  in  process 

Jan.     31 
31 

Finished  Splits,  Hide  Cost.  . 
Inventorv  in  oroccss 

56 

10 

Splits  created 

53 

53 
53 
53 

17 

Splits  created 

25 

Splits  created 

29 

Splits  created 

139 


FINISHED  LEATHER  ACCOUNTS 


FINISHED  LEATHER— (GRAINS) 


ACCOUNT  No.  55 


DATE 
1922 


Jan. 


31 
31 


ITEMS 


Ftom 

Account 

No. 


DEBIT 


Inventory  on  hand. 


Hides  and  Skins  from  process 
Mfg.  cost  from  process 


53 
69 


DATE 
1922 


ITEMS 


J.m.     31 
31 


Leather  Sales 

Inventory  on  hand . 


To 

Account 

No. 


CREDIT 


FINISHED  LEATHER— (SPLITS) 


DATE 
1922 


Jan. 


31 
31 


ITEMS 


Fiom 
Account 

No. 


ACCOUNT  No.  56 


DEBIT 


Inventory  on  hand. 


Splits  from  process 

Manufacturing  cost  on  Splits 
from  process 


54 
69 


DATE 
1922 


ITEMS 


Jan.     31 
31 


Splits- Leather  Sales . 
Inventory  on  hand . 


To 

Account 

No. 


CREDIT 


EXPENSE  CONTFIOL  ACCOUNTS 


PAYROLL 

ACCOUNT  No.  6/ 

DATE 
1922 

ITEMS 

Fiom 
AcoeuBl 

No. 

DEBIT 

DATE 
1922 

ri"EMS 

To 
Account 

No. 

CRFDIT 

Jan.       15 
31 

Cash 

Cash 
Cash 

1 

Jan.     31 
31 
31 
31 

Selling  Dept 

44 

43 
69 

Cash 

Administration  Dept 

*Bctterment  in  Process 

Other  Plants 

*A  separate  account  should 
be  carried  for  each  tannery. 

14(1 


TANNING  EXTRACTS— MATERIALS  AND  SUPPLIES 
STORES  ACCOUNT 


ACCOUNT  No.  621 


DATE 
1922 


Jan. 


ITEMS 


From 

Account 

No. 


1 

5 
31 


Inventory  on  hand. 


X.  L.  Extract  Co 

(and  all  purchases  of  extracts) 
Freight 


a — From  personal  accounts 


('.sr. 


DEBIT 


DATE 
1922 


ITEMS 


To 

Account 

No. 


Jan.     .31 
31 

31 


*Bcttcrmcnt  in  Process . 
Other  plants 


Invcntorv  on  hand. 


*A  separate  account  should 
be  carried  for  each  tannery. 


CREDIT 


r>9 


TANNING  OILS  AND  GREASES— MATERIALS  AND  SUPPLIES 
STORES  ACCOUNT 


ACCOUNT  No.  622 


DATE 

1922 


ITEMS 


From 

Account 

No. 


DEBIT 


Jan.  1 

25 

31 


Inventory  on  hand . 


Texas  Oil  and  Grease  Co...  . 
(and  all  purchases  of  oils  and 
greases) 
Freight 


a — From  personal  accounts 


686 


DATE 
1922 


ITEMS 


To 

Account 
No. 


CREDIT 


Jan.      31 
31 

31 


*Bcttcrment  in  Process. 
Other  plants 


Inventory  on  hand. 


*A  separate  account  should 
be  carried  for  each  tannery. 


69 


TANNING  CHEMICALS— MATERIALS  AND  SUPPLIES 
STORES  ACCOUNT 


ACCOUNT  No.  623 


DATE 

1922 


Jan. 


ITEMS 


Ficm 

Account 

No. 


DEBIT 


14 


Inventory  on  hand . 


Excelsior  Chemical  Co 

(and  all  purchases  of  chemi- 
cals.) 
Freight 


a — From  personal  accounts 


686 


DATE 
1922 


ITEMS 


To 

Account 

No. 


CREDIT 


Jan.      31 
31 


31 


*Bettcrmcnt  in  Process. 
Other  plants 


Inventory  on  hand . 


*A  separate  account  should 
be  carried  for  each  tannery. 


69 


141 


TANNING  BARKS— MATERIALS  AND  SUPPLIES 
STORES  ACCOUNT 


ACCOUNT  No.  624 


DATE 
1922 


Jan. 


ITEMS 


Fiom 

Account 

No. 


DEBIT 


1 

12 
31 


Inventory  on  hand . 


N.  Y.  Bark  Co 

(and  all  purchases  of  Bark) 
Frcitjht 


a — From  personal  accounts 


a 
686 


DATE 

1922 


ITEMS 


To 

Account 

No. 


Jan.     31 
31 


*Bcttcrment  in  Process. 
Inventory  on  hand.  .  . 


*A  separate  account  should 
be  carried  for  each  tannery. 


69 


CREDIT 


MISCELLANEOUS  MATERIALS  AND  SUPPLIES 
■    STORES  ACCOUNT 


ACCOUNT  No.  625 


DATE 
1922 


Jan. 


ITEMS 


Flam 

Account 
No. 


DEBIT 


1 

18 

31 


Inventory  on  hand. 


Williams  and  Co 

(and  all  purchases  of  Miscel 
Materials  and  Supplies) 
Freight 


a — From  personal  accounts 


686 


D/VTE 

1!?22 


ITEMS 


Jan. 


31 
31 
31 

31 


Selling  Dcpt 

*Bettermcnt  in  Process. 
Other  plants 


Inventorv  on  hand. 


To 

Account 
No. 


*A  separate  account  should 
be  carried  for  each  tannery. 


44 
69 


CREDIT 


FUEL— MATERIALS  AND  SUPPLIES— STORES  ACCOUNT 


ACCOUNT  No.  626 


DATE 
1922 


Jan. 


ITEMS 


Fnxn 

Account 

No. 


DEBIT 


1 

5 
31 


Inventory  on  hand. 


Milwaukee  Western  Fuel  Co. 
(and  all  purchases  of  Fuel) 
Freight 


a — From  personal  accounts 


686 


DATE 

1922 


ITEMS 


To 

Account 
No. 


CREDIT 


Jan. 


31 
31 

31 


*Betterment  in  Process. 
Other  plants 


Inventory  on  hand . 


*A  separate  account  should 
be  carried  for  each  tannery. 


69 


142 


\ 


LEACH  HOUSE  LIQUOR-MATERIALS  AND  SUPPLIES 
STORES  ACCOUNT 


ACCOUNT  No.  627 


DATE 
1922 


Jan.         1 
31 


ITEMS 


Inventory  on  hand. 
Leach  House 


From 

Account 

No. 


DEBIT 


69 


DATE 
1922 


Jan.     31 
31 


ITEMS 


*Bcttcrmcnt  in  Process . 
Inventory  on  hand.  .  . 


To 
AccounI 

No. 


*A  separate  account  should 
be  carried  for  each  tannery. 


69 


CREDIT 


WA  TER—P  URCHASED 


DATE 
1922 


Jan.        31 


ITEMS 


Water  Accrued. 


Flam 

Account 

No. 


DEBIT 


ACCOUNT  No.  63 


DATE 
1922 


Jan. 


ITEMS 


31 
31 


*Bcttcrmcnt  in  Process. 
Other  plants 


*A  separate  account  should 
be  carried  for  each  tannery. 


To 

Account 

No. 


69 


CREDIT 


WATER  ACCRUED 


DATE 
1922 


ITEMS 


Mch.     31 


Cash. 


From 

Accoutit 

No. 


DEBIT 


Cash 


DATE 
1922 


ITEMS 


Jan. 

31 

Feb. 

28 

Mch. 

31 

ACCOUNT  No. 


To 

Account 
No. 


Water  purchased 
Water  purchased 
Water  purchased 


63 
63 
63 


CREDIT 


LIGHT,  HEAT  AND  POWER— PURCHASED 


DATE 
1922 


Jan.  31 
31 
31 


ITEMS 


Fiom 

Account 

No. 


Elect.  Lt.  &Pr.  Co 

Local  Gas  Co 

City  Heating  Co 

a — From  personal  accounts 


a 
a 
a 


DEBIT 


DATE 
1922 


ITEMS 


Jan.      31 


ACCOUNT  No.  64 


*Bctterment  in  Process 


To 

Account 

No. 


*A  separate  account  should 
be  carried  for  each  tannery. 


69 


CREDIT 


143 


DEPRECIATION 


ACCOUNT  No.  65 


DATE 
1922 


ITEMS 


From 
Account 

No. 


DEBIT 


Jan.        31 


Depreciation  Reserve. 


DATE 
1922 


Jan. 


ITEMS 


31 
31 
31 
31 


*Bcttcrment  in  Process. 

Selling  Dept 

Administration  Dept..  . 
Other  plants 


To 
Account 

No. 


*A  separate  account  should 
be  carried  for  each  tannery. 


69 
44 

43 


CREDIT 


DEPRECIATION  RESERVE 


DATE 
1922 


ITEMS 


Ftom 
Account 

No. 


DEBIT 


ACCOUNT  No. 


DATE 
1922 


ITEMS 


Jan.     31 


Depreciation. 


To 

Account 

No. 


65 


CREDIT 


INSURANCE 


DATE 
1922 


ITEMS 


Jan.        31 


ACCOUNT  No.  66 


Fiom 

Account 

No. 


DEBIT 


Insurance  Prepaid. 


DATE 
1922 


Jan. 


31 
31 
31 
31 

31 


ITEMS 


To 
Account 

No. 


*Bcttermcnt  in  Process 

Selling  Dept 

Administration  Dept 

Hide  and  Skin  Purchases  and 

Stores 

Other  plants 


*A  separate  account  should 
be  carried  for  each  tannery. 


69 
44 
43 

51 


CREDIT 


INSURANCE— PREPAID  OR  ACCRUED 


DATE 
1922 


ITEMS 


Fiom 

Account 

No. 


DEBIT 


Mch.      22 


Cash. 


Cash 


ACCOUNT  No.  — 


DATE 
1922 


ITEMS 


Jan. 

31 

Feb. 

28 

Mch. 

31 

To 
Account 

No. 


Insurance 
Insurance 
Insurance 


66 
66 
66 


CREDIT 


144 


TAXES 


DATE 

1922 


ITEMS 


Ffom 

Account 

No. 


DEBIT 


Jan.        31 


Tax  Reserve. 


ACCOUNT  No.  67 


DATE 
1922 


Jan. 


ITEMS 


31 
31 
31 
31 


♦Betterment  in  Process. 

Selling  Dcpt 

Administration  Dept.  . 
Other  plants 


To 
Account 

No. 


*A  separate  account  should 
be  carried  for  each  tannery. 


69 
44 
43 


CREDIT 


TAXES— RESERVE  FOR 


DATE 

1922 


ITEMS 


From 
Account 

No. 


DEBIT 


Jan.        31 


Cash. 


Cash 


DATE 
1922 


Jan. 

31 

Feb. 

28 

Mch. 

31 

ACCOUNT  No. 


ITEMS 


lo 

Account 

No. 


Taxes 
Taxes 
Taxes 


67 
67 
67 


CREDIT 


STATIONERY  AND  PRINTING-MISCELLANEOUS  EXPENSE  ACCOUNT  No.  681 


DATE 
1922 


ITEMS 


Jan. 


10 
15 


Bouer  Paper  Co. .  ... 
Crandall  and  Thiclkc. 


From 

Account 

No. 


a — From  personal  accounts 


a 

a 


DEBIT 


DATE 
1922 


Jan.  31 
31 
31 
31 


ITEMS 


♦Betterment  in  Process. 

Selling  Dept 

Administration  Dept.. . 
Other  plants 


*A  separate  account  should 
be  carried  for  each  tannery. 


To 

Account 
No. 


69 
44 
43 


CREDIT 


145 


TELEPHONE  AND  TELEGRAPH-MISCELLANEOUS  EXPENSE 


ACCOUNT  No.  682 


DATE 
1922 


Jan. 


31 
31 
31 


ITEMS 


From 

Account 

No. 


DEBIT 


DATE 
1922 


Chicago  Telephone  Co. 
Western  Union  Tel.  Co 
Postal  Telegraph  Co. .  . 


a — From  personal  accounts 


a 
a 
a 


Jan. 


31 
31 
31 
31 


ITEMS 


*Bettermcnt  in  Process. 

Selling  Dept 

Administration  Dept..  . 
Other  plants. 


*A  separate  account  should 
be  carried  for  each  tannery. 


To 

Account 
No. 


69 
44 
43 


CREDIT 


POSTAGE— MISCELLANEOUS  EXPENSE 


DATE 
1922 


Jan. 


3 
15 

25 


ITEMS 


From 

Account 

No. 


Cash 
Cash 
Cash 


Cash 
Cash 
Cash 


DEBIT 


DATE 
1922 


fan. 


31 
31 
31 
31 


ACCOUNT  No.  683 


ITEMS 


*Bcttermcnt  in  Process. 
Selling  Dept. 


Administration  Dept. 
Other  plants 


*A  separate  account  should 
be  carried  for  each  tannery. 


To 
Account 

No. 


69 
44 
43 


CREDIT 


TRAVELING  EXPENSES— MISCELLANEOUS  EXPENSE 


DATE 
1922 


ITEMS 


From 

Account 

No. 


DEBIT 


DATE 
1922 


Jan. 


9 
IS 
30 


Cash 
Cash 
Cash 


Cash 
Cash 
Cash 


Jan. 


31 
31 
31 

31 

31 


ACCOUNT  No.  684 


ITEMS 


To 

Account 

No. 


*Bctterment  in  Process. 
Selling  Dept. 


Administration  Dept 

Hide  and  Skin  Purchases  and 

Stores 

Other  plants 


*A  separate  account  should 
be  carried  for  each  tannery. 


69 
44 

43 

51 


CREDIT 


146 


WELFARE  WORK—MISCELLANEOUS  EXPENSE 


DATE 
1922 


Jan.        12 

1« 

IS 

2=; 


ITEMS 


From 

AccoutI 

No. 


I.X.L.  Restaurant  Supply 

Co.,  etc 

Lakeside  Hospital 

Dr.  Williams 

Brown's  ScIkk^I 


a — From  personal  accounts 


a 
n 
a 


DEBIT 


DATE 
1922 


Jan.      31 


ACCOUNT  No.  685 


ITEMS 


Cash — Restaurant 

*Bcttcrmcnt  in  Process. . . . 

Selling  Dcpt 

Administration  Dcpt 

*A  separate  account  should 
be  carried  for  each  tannery. 


To 

Account 

No. 


Cash 
(.9 
44 
43 


CREDIT 


FREIGHT— MISCELLANEOUS  EXPENSE 


DATE 
1922 


Jan. 


3 
11 

IS 
28 


ITEMS 


From 

Account 

No. 


DEBIT 


DATE 
1922 


C.  B.  &  Q.  Rv. 

C.  &  N.  W.  Rv 
N.  Y.  Cent.  Rv 
Wabash  Ry. .  .' 


a 
a 
a 
a 


a — From  personal  accounts 


Jan.     31 

31 
31 
31 
31 
31 
31 
31 


ACCOUNT  No.  686 


ITEMS 


Hide  and  Skin  purchases  and 

Stores 

Tanning  Extracts 

Tanning  Oils  and  Greases.. . 

Tanning  Chemicals 

Tanning  Barks 

Miscellaneous  Supplies 

Fuel 

Selling  Dcpt 


To 

Account 

No. 


CREDIT 


51 
621 
622 
623 
624 
625 
626 

44 


147 


MANUFACTURING  COST  IN  PROCESS  CONTROL  ACCOUNT 


BETTERMENT  IN  PROCESS  ACCOUNT 

(A  separate  account  should  be  carried  for  each  Tannery) 


ACCOUNT  No.  69 


DATE 
1922 


ITEMS 


Fiom 

Account 

No. 


DEBIT 


Jan. 


31 
31 
31 
31 
31 
31 
31 
31 
31 
31 
31 
31 
31 
31 
31 
31 
31 
31 
31 


Betterment  Inventory. 


Payroll 

Tanning  Extracts 

Tanning  Oils  and  Greases. . . 

Tanning  Chemicals 

Tanning  Barks 

Miscellaneous  Supplies 

Fuel 

Leach  House  Liquor 

Water 

Light  Heat  and  Power  Pur 

chased 

Depreciation 

Insurance 

Taxes 

Stationery  and  Printing.  . .  . 
Telephone  and  Telegraph .  .  . 

Postage 

Traveling  Expense 

Welfare  Work 


61 
621 
622 
623 
624 
625 
626 
627 

63 

64 

65 

66 

67 

681 

682 

683 

684 

685 


DATE 
192:! 


ITEMS 


To 

Account 
No. 


Jan. 


31 

31 

31 
31 

31 
31 

31 
31 

31 

31 

31 

31 

31 

31 

31 
31 

31 
31 

31 


c  Selling  Dcpt.  Light,  heat 

and  power 

c  Administration   Dept. 

Light,  heat  and  power.. . 
c  Light,  heat  and  power  sold 
c  Selling  Dept.  Maintenance 

and  repairs 

c  Selling  Dcpt. — Stable  Exp. 
c  Hide  and  Skin  Purchases 

and  Stores — Stable  Exp. 
c  Selling  Dept. — Garage  Exp. 
c  Hide  and  Skin  Purchases 

and  Stores — Garage  Exp. 
c  Administration  Dept. — 

Garage  Expense 

c  Selling  Dcpt.  R.  R.  Siding 

and  Equipment  Expense. 
c  Hide  and  Skin  Purchases  & 

Stores,  R.  R.  Sid.   and 

Equipt.  Expense 

c  Administration  Dept. — 

Stable  Expense 

c  Materials  and  Supplies — 

Leach  House  Liquor.  . .  . 
c  By-Product  Sales— By-Pro- 

duct  Dept.  Exp 

c  Rawstock  Warehouse  Exp. 
c  Finished  Leather— Mfg. 

cost — Grains 

c  Finished  Splits — Mfg.  cost 
c  Rcfinishing  P^xpensc 


Betterment  Inventory. 


c — By  credit  memo  from  cost 
records  transferring  charge 
from  manufacturing  nccounts 
to  their  proper  departments 
accounts. 


44 

43 


44 

44 

51 
44 

51 

43 

44 

51 

43 
627 


53 

55 
56 
44 


CREDIT 


148 


COST  LEDGER  ACCOUNTS 


ADMINISTRATION  EXPENSE  ACCOUNTS 


ADMINISTRATION—SALARIES 


ACCOUNT  No.  431 


DATE 
1922 


ITEMS 


Fiom 

Account 
No. 


DEBIT 


DATE 
1922 


ITEMS 


Jan.        31 


Payroll . 


43 


Jan.     31 


Profit  and  Loss. 


To 

Account 

No. 


43 


CREDIT 


ADMINISTRATION— GENERAL  EXPENSE 


ACCOUNT  No.  432 


DATE 
1922 


ITEMS 


From 

Account 

No. 


DEBIT 


J.in. 


31 
31 
31 
31 
31 
31 
31 
31 
31 

31 
31 
31 
31 
31 


31 
31 
31 


Depreciation 

Insurance 

Taxes 

Stationery  and  Printing.  . 

Telephone  and  Telegraph. 

Postage 

Traveling  Expense 

Welfare  Work . 

Life  Insurance  Premiums  on 
Officers 

Directors'  Fees 

Donations 

Legal  Expense 

Pensions 

Subscriptions  and  Dues  to 
City,  County,  State  or 
National  Associations.  . . 

Stable  Expense 

Garage  Expense 

Light,  Heat  and  Power  — 


DATE 
1922 


ITEMS 


To 

Account 
No. 


CREDIT 


43 

Tan.  31 

43 

43 

43 

43 

43 

43 

43 

43 

43 

43 

43 

43 

43 

43 

43 

43 

Profit  and  Loss. 


43 


149 


SELLING  EXPENSE  ACCOUNTS 


SELLING  DEPARTMENT  SALARIES  AND  COMMISSIONS 


DATE 
1922 


ITEIMS 


From 

Account 

No. 


DEBIT 


DATE 
1922 


ITEMS 


Jan.        31 
31 


Payroll..... 
Commission, 


44 
44 


Jin.     31 


Profit  and  Loss. 


ACCOUNT  No.  44! 


To 

Account 
No. 


CREDIT 


44 


ADVERTISING— SELLING  EXPENSE 


ACCOUNT  No.  442 


DATE 
1922 


ITEMS 


From 

Account 

No. 


DEBIT 


DATE 
1922 


ITEMS 


Jan.       31 


I 


.■\dvortisinp. 


44 


Jan.      31 


Profit  and  Loss. 


To 
Account 

No. 


CREDIT 


44 


TRAVELING  EXPENSE— SELLING  DEPT. 


ACCOUNT  No.  443 


DATE 
1922 

ITEMS 

From 

Account 

No. 

DFRIT 

DATE 
1922 

ITEMS 

To 
Account 

No. 

CREDIT 

Jan.       31 

Expenses  for  Traveling 

44 

Jan.      31 

Profit  and  Loss     

44 

SAMPLES— SALES  DEPT. 


DATE 
1922 


ITEMS 


Jan.        31 


Samples. 


From 
Account 

No. 


44 


DEBIT 


ACCOUNT  No.  444 


DATE 
1922 


ITEMS 


Jan.     31 


Profit  and  Loss. 


To 

Account 

No. 


CREDIT 


44 


STABLE,  GARAGE  AND  RAILROAD  SIDING  AND  EQUIPMENT 

EXPENSE— DRAY  AGE— SELLING  DEPT.  ACCOUNT  No.  445 


DATE 
1922 

ITEMS 

From 

Account 

No. 

DEDIT 

DATE 
1922 

ITEMS 

To 

Account 

No. 

CREDIT 

Jan.       31 
31 

^faKlf*  T'^Ynonsp 

44 

44 
44 

Jan.     31 

Profit  and  Loss 

44 

Garas?c  Kxpcnsc 

31 

R.R.Sid,  and  Equip.  Exp..  . 

150 


WAREHOUSE,  FINISHED  LEATHER— SELLING  EXPENSE 


ACCOUNT  No.  446 


DATE 
1922 


Jan. 


31 


ITEMS 


From 

Account 

No. 


Payroll 

Materials  and  Supplies..  , 
Light,  Heat  and  power..  , 
Maintenance  and  Repairs 

Depreciation 

Taxes 

Insurance 


44 
44 
44 
44 
44 
44 
44 


DEBIT 


DATE 
1922 


ITEMS 


Jan.      31 


Profit  and  Loss. 


To 
Account 

No. 


44 


CREDIT 


FREIGHT  ON  LEATHER— SELLING  DEPT.  EXPENSE 


ACCOUNT  No.  447 


DATE 
1922 

ITEMS 

From 

Account 

No. 

DEBIT 

DATE 
1922 

ITEMS 

To 

Account 

No. 

CREDIT 

Jan.        31 

Frcipht 

44 

Jan.     31 

Profit  and  Loss 

44 

MISCELLANEOUS  EXPENSE— SELLING  DEPT. 


DATE 
1922 


Jan. 


31 
31 
31 
31 
31 
31 
31 
31 


ITEMS 


Stationery  and  Printing;.  . 
Telephone  and  Telegraph 

Postage 

Depreciation , 

Taxes 

Insurance 

Liyht,  Heat  and  Power. . 
Welfare  Work 


Ffom 
Account 

No. 


44 
44 
44 
44 
44 
44 
44 
44 


DEBIT 


DATE 
1922 


Jan.      31 


ACCOUNT  No.  448 


ITEMS 


Profit  and  Loss. 


To 

Account 

No. 


44 


CREDIT 


REFINISHING  EXPENSE— SELLING  DEPT. 


ACCOUNT  No.  449 


DAIE 
1922 

ITEMS 

Fracn 

Account 
No. 

DEBIT 

DATE 
1922 

HEMS 

To 
Account 

No. 

CREDIT 

Jan.       31 

Expense  of  Refinishing  Leath- 
er for  special  orders 

44 

Jan.     31 

Profit  and  Loss 

44 

151 


MANUFACTURING  DEPARTMENTAL  ACCOUNTS 


HIDE  HOUSE 


DATE 
1922 


Jan.        31 

31 
31 
31 


ITEMS 


Betterment  Inventory. 


Hide  House — Direct  Labor. 
Hide  House— Direct  Mat.. 
Hide  House  — Uverhead. . . 


From 

Account 
No. 


69 

711 
712 
713 


DEBIT 


DATE 
1922 


Jan.     31 
31 


ACCOUNT  No.  71 


ITEMS 


To 

Account 

No. 


Betterment  on  Stock  deliv- 
ered to  Beam  House .... 


I  n ventory — Betterment  on 
stock  remaining 


72 
69 


CREDIT 


HIDE  HOUSE— DIRECT  LABOR 


DATE 
1922 


ITEMS 


From 

Account 

No. 


Jan.        31 


Payroll — Direct  Labor 


69 


DEBIT 


D.^TE 
1922 


II 


Jan.     31 


ACCOUNT  No.  7// 


ITEMS 


To 

Account 
No. 


CREDIT 


Hide  House. 


71 


HIDE  HOUSE— DIRECT  MATERIALS 


ACCOUNT  No.  712 


HIDE  HOUSE— OVERHEAD 


DATE 
1922 


ITEMS 


From 

Account 

No. 


Jan. 


31 
31 

31 
31 
31 
31 
31 
31 
31 
31 
31 


Payroll — Indirect  Labor.  . .  . 
Indirect   Misc.l.   Materials 

and  Supplies 

Light,  heat  and  power.  .  .  .  . 
Maintenance  and  Repairs. .  . 

Depreciation 

Insurance 

Taxes 

Stable  Expense 

Garage  Expense 

R.  R.  Siding  and  Equip 

General  or  Miscel.  Expense. 


69 

69 

81 
S2 
69 
69 
69 
83 
84 
87 
86 


DEBIT 


DATE 
1922 


ITEMS 


Jan.      31  !  Hid.-  House 


ACCOUNT  No.  713 


To 

Account 
No. 


CREDIT 


71 


152 


BEAM  HOUSE 


DATE 
1922 


Jan. 


31 
31 
31 


ITEMS 


Betterment  Inventory. 


From 

Account 

No. 


Betterment    on    Stock    re- 
ceived from  Hide  House .  . 

Beam  House — Direct  Labor 
Beam  House — Direct  Mater. 
Beam  House — Overhead 


69 


71 

721 

722 
723 


DEBIT 


ACCOUNT  No.  72 


DATE 
1922 


ITEMS 


Jan. 
Jan. 


31 
31 


Betterment  on  Stock  deliv- 
ered to  Tan  Yard 


Betterment  Inventory  on 
stock  remaining 


To 

Account 
No. 


73 

69 


CREDIT 


BEAM  HOUSE-DIRECT  LABOR 


DATE 
1922 


ITEMS 


Jan.        31 


Payroll — Direct  Labor. 


From 
Account 

No. 


DEBIT 


69 


DATE 
1922 


ITEMS 


Jan.      31 


Beam  House. 


ACCOUNT  No.  721 


To 

Account 

No. 


72 


CREDIT 


BEAM  HOUSE— DIRECT  MATERIALS 


DATE 
1922 


ITEMS 


Jan.. 


31 
31 


Tanning  Chemicals 

Misccl.— Direct  Materials . 


From 

Account 
No. 


69 
69 


DEBIT 


DATE 
1922 


Jan.      31 


ACCOUNT  No.  722 


ITEMS 


Beam  House. 


To 

Account 

No. 


72 


CREDIT 


BEAM  HOUSE— OVERHEAD 


DATE 
1922 


Jan. 


31 

31 

31 
31 
31 
31 
31 
31 


ITEMS 


Payroll — Indirect  Labor. . 
Indirect  Misccl.  Materials 

and  Supplies 

Depreciation 

Insurance 

Taxes •  • 

Maintenance  and  Repairs, 
Light,  heat  and  power.  .  . 
General  or  Miscel 


Ftotr 

Account 

No. 


(,9 

69 
69 
69 
69 

82 
81 
86 


DEBIT 


DATE 
1922 


ITEMS 


Jan.      31 


Beam  House. 


ACCOUNT  No.  723 


To 

Account 
No. 


72 


CREDIT 


163 


• 

TAN  YARD                                                                                                                         ACCOUNT  No.  73 

DATE 
1922 

ITEMS 

From 

Account 

No. 

DEBIT 

DATE 
1922 

ITEMS 

To 
Account 

No. 

CREDIT                                     ^^ 

Jan.         1 
1 

31 

31 
31 

Betterment  Inventory 

Betterment    on    Stock    re- 
ceived from  Beam  House . . 

Tan  Yard — Direct  Labor.  .  . 
Tan  Yard — Direct  Materials 
Tan  Yard — Overhead 

69 

72 

731 

732 
735 

Jan.      31 
31 

Betterment  on  Stock  deliv- 
ered to  Splitting  and  Shav- 
ing Department 

74 
69 

Betterment    Inventory    on 
Stock  remaining 

TAN  YARD— DIRECT  LABOR 


ACCOUNT  No.  731 


DATE 
1922 


ITEMS 


From 
Account 

No. 


DEBIT 


DATE 
1922 


ITEMS 


To 
Account 

No. 


CREDIT 


Jan.       31 


Payroll — Direct  Labor . 


69 


Jan.     31 


Tan  Yard. 


73 


TAN  YARD— DIRECT  MATERIALS 


ACCOUNT  No.  732 


DATE 
1922 

ITEMS 

From 

Account 

No. 

DEBIT 

DATE 
1922 

ITEMS 

To 
Account 

No. 

CREDIT 

Jan.       31 

Tanning  Extracts 

Tanning  Chemicals 

Leach  House  Liquor 

Miscel.  Direct  Materials 

69 
69 
69 
69 

Jan.      31 

Tan  Yard 

73 

TAN  YARD— OVERHEAD 


DATE 
1922 


Jan. 


31 
31 

31 
31 
31 
31 
31 
31 


ITEMS 


Payroll — Indirect  Labor. . .  . 
Indirect  Miscel.  Materials 

and  Supplies 

Depreciation 

Insurance 

Taxes 

Maintenance  and  Repairs.  . . 

Light,  heat  and  power 

General  or  Miscel.  Expense . 


From 
Account 

No. 


69 

69 
69 
69 
69 
82 
81 
86 


ACCOUNT  No.  733 


DEBIT 


DATE 
1922 


ITEMS 


To 

Account 

No. 


CREDIT 


Jan.     31 


Tan  Yard. 


73 


154 


SPLITTING  AND  SHAVING  DEPARTMENT 


DATE 
1922 


ITEMS 


Fiom 

Account 

No. 


Jan. 


1 

31 
31 
31 


Betterment  Inventory. 


Betterment    on     Stock     re- 
ceived from  Tan  Yard 

Splitting  and  Shaving  Dept. 

— Direct  Labor 

Splitting  and  Sliaving  Dept. 

—Direct  Materials 

Splitting  and  Shaving  Dept 

— Overhead 


()9 


7+1 
742 
743 


ACCOUNT  No.    74 


DEBIT 


DATE 
1922 


ITEMS 


Jan.      31 


31 


Betterment  on  Stock  deliv- 
ered to  Coloring  and  Fat- 
liquoring  Dept 


Betterment    Inventory    on 
Stock  remaining 


To 

Account 

No. 


CREDIT 


75 


69 


SPLITTING  AND  SHAVING  DEPT.-DIRECT  LABOR 


DATE 
1922 


ITEMS 


Jan.       31 


Payroll — Direct  Labor . 


Frwi 

Acount 

No. 


DEBIT 


DATE 
1922 


ITEMS 


6S' 


Jan.     31 


ACCOUNT  No.  741 


To 

Account 

No. 


CREDIT 


Splitting  and  Shaving  Dept. 


74 


SPLITTING  AND  SHAVING  DEPT-DIRECT  MATERIALS 


ACCOUNT  No.  742 


DATE 
1922 


ITEMS 


From 

Account 

No. 


DEBIT 


DATE 
1922 


ITEMS 


Jan.       31 


Miscel.  Direct  Materials. . . . 


69 


To 

Account 

No. 


CREDIT 


Jan.     31 


Splitting  and  Shaving  Dept. 


74 


SPLITTING  AND  SHAVING  DEPT.— OVERHEAD 


DATE 
1922 


Jan. 


31 
31 

31 
31 
31 
31 
31 
31 


ITEMS 


Payroll— Indirect  Labor. . . 
Miscel.  Indirect  Materials 

and  Supplies 

Depreciation 

Insurance 

Taxes 

Maintenance  and  Repairs.. . 

Light,  heat  and  power 

General  or  Miscel.  E.xpcnsc. 


From 

Account 

Na 


69 

69 
69 
69 
69 

82 
81 
86 


ACCOUNT  No.  743 


DEBIT 


DATE 
1922 


ITEMS 


To 

Account 

No. 


Jan.     31 


Splitting  and  Shaving  Dept. 


74 


CREDIT 


155 


COLORING  AND  FATLIQUORING  DEPT. 


ACCOUNT  No.  75 


DATE 
1922 


ITEMS 


From 

Account 

No. 


DEBIT 


Jan. 


1 
1 

31 
31 
31 


Betterment  Inventory 


Betterment  on  Stock  received 
from  Splitting  and  Shavin 
Dept 


Coloring  and  Fatliquormg 
Dept. — Direct  Labor. . . . . 

Coloring  and  Fatliquoring 
Dept.— Direct  Materials. 

Coloring  and  Fatliquoring 
Dept. — Overhead 


69 

74 

751 

752 
753 


DATE 
1922 


Jan.      31 
31 

31 


ITEMS 


Refinishing  Expense 

Betterment  on  Stock  dcliv 
ercd  to  Drying  Dept. .  .  . 

Betterment  Inventory  on 
stock  remaining 


To 

Account 

No. 


8697 
76 
69 


CREDIT 


COLORING  AND  FATLIQUORING  DEPT.-DIRECT  LABOR 


ITEMS 


ACCOUNT  No.  751 


To 

Account 

No. 


CREDIT 


Coloring  and  Fatliquormg 
Dept. 


7S 


COLORING  AND  FATLIQUORING  DEPT.-DIRECT  MATERIALS       ACCOUNT  No.  752 


DATE 
1922 


ITEMS 


Jan. 


31 
31 
31 


Tanning  Oils  and  Greases. 

Tanning  Chemicals 

Misccl.  Direct  Materials.  . 


From 

Account 

No. 


DEBIT 


DATE 
1922 


ITEMS 


To 
Account 


69 
r.9 
69 


Jan.     31 


Coloring  and  Fatliquorinj 
Dept 


75 


CREDIT 


COLORING  AND  FATLIQUORING  DEPT. -OVERHEAD 


ACCOUNT  No.  753 


DATE 

1922 


Jan. 


31 
31 
31 
31 
31 
31 
31 
31 


ITEMS 


From 
Account 

No. 


Payroll— Indirect  Labor. . .  . 
Indirect  Materials  and  Supp. 

Depreciation 

Insurance 

Taxes . .  . 

Maintenance  and  Repairs. .  . 

Light,  heat  and  power 

General  or  Miscellaneous.  .  . 


DEBIT 


C'ATE 
1922 


ITEMS 


To 
Account 

No. 


69 
69 
69 
69 
69 
82 
81 
86 


Jan.     31 


Coloring  and  Fatliquoring 
Dept 


75 


CREDIT 


156 


DRYING  DEPARTMENT 


ACCOUNT  No.  76 


• 


DATE 

From 

DATE 

To 

1922 

ITEMS 

Account 
No. 

DEBIT 

1922 

ITEMS 

Account 

No. 

CREDIT 

Jan.          1 

Betterment  Inventory 

69 

Jan.      31 

Refinishing  Expense 

8697 

1 

Betterment    on    Stock    re- 
ceived from  Coloring  and 
Fatliquoring  Dcpt 

75 

31 
31 

Betterment  on  Stock  deliv- 
ered to  Tacking  Dept..  .  . 

Betterment  Inventory  on 

77 

1 

31 

Drying  Dept. — Direct  Labor 

761 

stock  remaining 

69 

31 

Drving  Dcpt. — Dir.  Mat'ls 

762 

31 

Drying  Dcpt. — Overhead. .  . 

763 

DRYING  DEPARTMENT— DIRECT  LABOR 


ACCOUNT  No.  761 


DATE 
1922 

ITEMS 

From 

Account 

No. 

DEBIT 

DATE 
1922 

ITEMS 

To 

Account 

No. 

CREDIT 

Jan.        31 

Payroll — Direct  Labor 

69 

Jan.     31 

Dr\  ing  Dent 

76 

1 

DRYING  DEPARTMENT— DIRECT  MATERIALS 


DATE 
1922 


ITEMS 


From 

Account 

No. 


DEBIT 


DATE 
1922 


Jan.       31 


Miscel. — Direct  Materials.  . 


69 


Jan.     31 


ITEMS 


Drying  Dept. 


ACCOUNT  No.  762 


To 

Account 

No. 


76 


CREDIT 


DRYING  DEPARTMENT— OVERHEAD 


ACCOUNT  No.  763 


DATE 
1922 

ITEMS 

From 

Account 

No. 

DEBIT 

DATE 
1922 

ITEMS 

To 

Account 

No. 

CREDIT 

Jan.        31 

Payroll — Indirect  Labor. . .  . 

Miscel. — Indirect  Materials. 

and  Supplies 

69 

69 
69 
69 
69 

82 
81 
86 

Jan.      31 

Drying  Dcpt 

76 

31 

31 

Depreciation 

31 

Insurance 

31 

Taxes 

31 
31 
31 

Maintenance  and  Repairs.. . 

Light,  heat  and  power 

General  or  Miscel.  Expense. 

157 


TACKING  DEPARTMENT 


ACCOUNT  No.  77 


DATE 
1922 


Jan. 


1 
1 

31 

31 
31 


ITEMS 


Betterment  Inventory 

Betterment    on    Stock    re- 
ceived from  Drying  Dept 

Tacking  Dcpt.— Direct 
Labor 

Tacking  Dcpt.— Direct 
Materials 

Tacking  Dcpt. — Overhead . 


From 

Account 
No. 


69 

76 

771 

772 
773 


DEBIT 


DATE. 

1922 


Jan. 


31 
31 

31 


ITEMS 


To 

Account 
No. 


Rcfinishing  E.xpcnsc . 


Betterment  on  Stock  deliv- 
ered to  Finishing  Dept. .  . 

Betterment  Inventory  on 
stock  remaining 


8697 
78 
69 


CREDIT 


TACKING  DEPARTMENT— DIRECT  LABOR 


DATE 
1922 


ITE.MS 


From 

Account 

No. 


DEBIT 


DATE 

1922 


Jan.        31 


Payroll — Direct  Labor. 


69 


Jan.     31 


ITEMS 


Tacking  Dept. 


ACCOUNT  No.  77! 


To 
Account 

No. 


CREDIT 


77 


TACKING  DEPARTMENT— DIRECT  MATERIALS 


DATE 
1922 


ITEMS 


From 

Account 

No. 


DEBIT 


Jan.        31 


Misccl.  Direct  Materials. 


69 


DATE 
1922 


Jan.      31 


ITEMS 


ACCOUNT  No.  772 


To 
Account 

No. 


CREDIT 


Tacking  Dept 7/ 


TACKING  DEPARTMENT— OVERHEAD 


DATE 
1922 


Jan. 


31 
31 

31 
31 
31 
31 
31 
31 


ITEMS 


From 
Account 

No. 


Payroll — Indirect  Labor. . . 
Indirect  Misccl.   Materials 

and  Supplies 

Depreciation 

Insurance 

Taxes •  •  • 

Maintenance  and  Repairs.. 

Light,  heat  and  power 

General  or  Misccl.  Expense 


69 

69 
69 
69 
69 

82 
81 
86 


DEBIT 


CATE 
1922 


an. 


31 


ITEMS 


Tacking  Dcpt. 


ACCOUNT  No.  773 


To 

Account 

No. 


77 


CREDIT 


158 


FINISHING  DEPARTMENT 


ACCOUNT  No.  78 


DATE 
1922 

ITE.MS 

From 

Account 

No. 

DEBIT 

DATE 
1922 

ITEMS 

To 
Account 

No. 

CREDIT 

Jan.         1 

1 

31 
31 

Betterment  Inventory 

Betterment    on    Stock    re- 
ceived from  Tacking  Dept. 

Finishing  Dept. — Direct 
Labor 

Finishing  Dept. — Direct 
Material 

69 
77 

781 

782 
783 

Jan.     31 
31 

Jan.     31 

Rcfinishing  Expense 

Betterment  on  Stock  deliv- 
ered to  Sorting,  Wrapping 
and  Shipping  Dept 

Betterment  Inventory  on 
stock  remaining 

8697      , 

79 
69 

31 

Finishing  Dept. — Overhead. 

FINISHING  DEPARTMENT— DIRECT  LABOR 


ACCOUNT  No.  781 


DATE 
1922 

ITEMS 

From 

Account 

No. 

DEBIT 

DATE 
1922 

HEMS 

To 

Account 

No. 

CREDIT 

Jan.       31 

Payroll — Direct  Labor 

69 

Jan.      31 

Finishintr  Dent 

78 

FINISHING  DEPARTMENT—DIRECT  MATERIALS 


ACCOUNT  No.  782 


DATE 
1922 


Jan. 


ITEMS 


From 
Account 

No. 


31 
31 


Tanning  Oils  and  Greases. 
Alisccl. — Direct  Materials. 


(:)9 

69 


DEBIT 


DATE 
1922 


Jan.      31 


ITEMS 


Finishing  Dept. 


To 
Accotmt 

No. 


78 


CREDIT 


FINISHING  DEPARTMENT-OVERHEAD 


ACCOUNT  No.    783 


DATE 
1922 

ITEMS 

From 

Account 

No. 

DEBIT 

DATE 
1922 

ITEMS 

To 
Account 

No. 

CREDIT 

Jan.        31 
31 

31 

Payroll — Indirect  Labor. . .  . 
Indirect  Miscel.  Materials 

and  Supplies 

Depreciation 

6,9 

69 
69 
69 
69 
82 
81 
86 

Jan.      31 

I'liiishini'  Dent. 

78 

• 

31 

Insurance 

31 
31 
31 
31 

Taxes 

Maintenance  and  Repairs.. . 

Light,  heat  and  power 

General  or  Miscel 

159 


SORTING,  WRAPPING  AND  SHIPPING  DEPT. 


ACCOUNT  No.  79 


DATE 
1922 

ITEMS 

From 

Account 

No. 

DEBIT 

DATE 
1922 

HEMS 

To 

Account 
No. 

CREDIT 

Jan.          1 

Betterment  Inventory 

69 

Jan.     31 

Refinishing  Expense 

8697 

1 

Betterment  on  Stock  re- 
ceived from  J'inish.  Dcpt. . 

Sorting,  Wrapping  and  Ship- 
ping Dept. — Direct  Labor. 

Sorting,  Wrapping  and  Ship- 
ping Dept. — Direct  Matls. 

Sorting,  Wrapping  and  Ship- 
ping Dept. — Overhead .  .  . 

78 

791 
792 
793 

31 
31 
31 

Cost  of  Manufacturing  Stock 
delivered    to    Finished 
Grain  Leather 

X  69 
X  69 

69 

31 
31 
31 

Cost  of  manufacturing  Stock 
delivered  to  finished  splits 

Betterment  Inventory  on- 
stock  remaining 

X — Issue  Credit  memo  trans- 
ferring charge  from  Better- 
ment in  Process  account  to 

proper  account. 

SORTING,  WRAPPING  AND  SHIPPING  DEPT—DIRECT  LABOR       ACCOUNT  No.  791 


DATE 
1922 

ITEMS 

From 
Account 

No. 

DEBIT 

DA  IE 
1922 

IILMS 

To 

Account 
No. 

CREDIT 

Jan.        31 

Payroll — Direct  Labor 

69 

Jan.     31 

Sorting,  Wrapping  and  Ship- 
oint;  Dent 

79 

^ 

______     

SORTING,  WRAPPING  AND  SHIPPING  DEPT.— DIRECT 
MATERIALS 


ACCOUNT  No.  792 


DATE 
1922 

ITEMS 

From 

Account 

No. 

DFBIT 

DATE 
1922 

ITEMS 

To 

Account 

No. 

CREDIT 

Jan.       31 

Miscel. — Direct  Materials .  . 

69 

i 

Jan.      31 

Sorting,  Wrapping  and  Ship- 
ninu  Dent 

79 

160 


SORTING,  WRAPPING  AND  SHIPPING  DEPT.— OVERHEAD 


ACCOUNT  No.  793 


DATE 

1922 


Jan. 


31 
31 

31 
31 
31 
31 
31 
31 
31 
31 
31 


ITEMS 


Fcom 

Account 

No. 


DEBIT 


DATE 
1922 


ITEMS 


To 

Account 

No. 


CREDIT 


Payroll — Indirect  Labor. . . 
Misccl. — Indirect  Materials 

and  Supplies 

Depreciation 

Insurance 

Taxes 

Maintenance  and  Repairs. . 

Stable  Expense 

Garage  Expense 

R.  R.  Sid.  and  Equip.  Exp. 
Light,  heat  and  power.  .  .  . 
General  orMiscel.  Expense. 


69 

(9 
69 
69 
69 
82 
83 
84 
\^7 
81 
86 


Jan.     31 


Sorting,  Wrapping  and  Ship- 
ping Dept. 


79 


161 


AUXILIARY  DEPARl^MENTAL  ACCOUNTS 


RAWSTOCK  WAREHOUSE 


DATE 
1922 


Jan. 


ITEMS 


31 
31 
31 
31 
31 
31 


Payroll 

Materials  and  Supplies. .  . 

Depreciation 

Insurance 

Taxes 

Maintenance  and  Repairs 


From 
Account 

No. 


69 
69 
69 
69 
69 
82 


ACCOUNT  No.  5/9 


DEBIT 


DATE 
1922 


ITEMS 


Jan.      31 


Hides  and  Skins  in  Process . 


X — Issue  credit  memo  trans- 
ferring charge  from  Better- 
ment in  Process  account  to 
proper  account  shown. 


To 
Account 

No. 


CREDIT 


X  69 


LEACH  HOUSE 


DATE 
1922 


Jan. 


31 
31 
31 


ITEMS 


rrocn 

Account 

No. 


Leach  House — Direct  Labor 
Leach  House — Direct  Mat. . 
Leach  House — Overhead.  .  . 


801 
802 
803 


DEBIT 


DATE 
1922 


Jan. 


31 
31 


ACCOUNT  No.  80 


ITEMS 


To 

Account 

No. 


Fuel — Spent  tan 

Leach  House  Lic|uor — Stores 
account 


X — Issue  credit  memo  trans- 
ferring charge  from  Better- 
ment in  Process  account  to 
proper  account. 


812 
X  69 


CREDIT 


LEACH  HOUSE— DIRECT  LABOR 


ACCOUNT  No.  80/ 


DATE 
1922 

ITEMS 

From 

Account 

No. 

DEBIT 

DATE 
1922 

ITEMS 

To 

Account 

No. 

CREDIT 

Jan.       31 

Payroll — Direct  Labor 

69 

Jan.      31 

Leach  House 

80 



162 


LEACH  HOUSE— DIRECT  MATERIALS 


ACCOUNT  No.  802 


DATE 

1922 


Jan. 


31 
31 


ITEMS 


Tanning  Barks. . . 
Tanning  Extracts. 


Fram 

Account 
No. 


DEBIT 


DAFE 
1922 


FTEMS 


To 

Account 

No. 


CREDrr 


69 
69 


Jan.     31 


Leach  House. 


80 


LEACH  HOUSE— OVERHEAD 


ACCOUNT  No.  803 


DATE 
1922 

ITEMS 

Ffom 

Account 

No. 

DEBIT 

DATE 
1922 

11  EMS 

To 

Account 

No. 

CREDIT 

Jan.       31 
31 

Payroll — Indirect  Labor. . . . 

Miscel. — Indirect  Materials 

and  Supplies 

69 

69 
69 
69 
69 
82 
83 
84 
87 
81 
86 

Jan.     31 

Leach  House 

80 

Depreciation 

Insurance 

Taxes 

Maintenance  and  Repairs..  . 
Stable  Expense 

Garage  Expense 

31 

R.  R.  Sid  and  Equip.  Exp.. 

Light,  heat  and  power 

General  or  Miscel.  Expense.. 

LIGHT,  HEAT  AND  POWER  DEPARTMENT 


ACCOUNT  No.  81 


DATE 
1922 


ITEMS 


Fiom 

Account 

No. 


DEBIT 


DATE 
1922 


ITEMS 


To 

Account 

No. 


Jan. 


31 
31 
31 


Light,  heat  and  power 
Direct  Labor 

Light,  heat  and  power 
Direct  Materials .  .  . 

Light,  heat  and  power 
Overhead 


811 

812 
813 


Jan.  31 
31 
31 
31 
31 

31 
31 

31 
31 

31 
31 
31 
31 
31 
31 


Hide  House 

Beam  House 

Tan  Yard 

Splitting  and  Shaving  Dept. 
Coloring  and   Fatliquoring 

Dept 

Drying  Dept 

Tacking  Dept 

Finishing  Dept 

Sorting,  Wrapping  and  Ship 

ping  Dept 

Leach  House 

By-Product  Dept 

General  or  Miscel.  Expense. . 

Selling  Dept 

Administration  Dept 

Power  sold  or  used  in  other 

plants 


X— Issue  credit  memo  trans- 
ferring charge  from  Better- 
ment in  Process  account  to 
proper  dept. 


713 
723 
733 
743 

753 
763 
773 
783 

793 
803 

853 

863 

I  69 

c  69 

c  69 


CREDIT 


163 


LIGHT,  HEAT  AND  POWER  DEPT.— DIRECT  LABOR 


ACCOUNT  No.  5// 


LIGHT,  HEAT  AND  POWER  DEPT.— DIRECT  MATERIALS 


ACCOUNT  No.  812 


DATE 
1922 


Jan. 


31 
31 
31 


ITEMS 


Fuel 

Miscel.  Direct  Materials.. . 
Spent  Tan — Leach  House.. 


From 

Account 

No. 


69 
69 
80 


DEBIT 


DATE 
1922 


ITEMS 


Jan.     31 


Light,  heat  and  power. 


To 

Account 

No. 


81 


CREDIT 


LIGHT,  HEAT  AND  POWER  DEPT.— OVERHEAD 


DATE 
1922 


Jan. 


ITEMS 


From 

Account 

No. 


DEBIT 


31 

31 

31 
31 
31 
31 
31 
31 
31 
31 


Indirect  Labor 

Miscel. — Indirect  Materials 
and  Supplies 

Depreciation 

Insurance 

Taxes 

Maintenance  and  Repairs.. 

Stable  Expense 

Garage  Expense 

R.R.Sid,  and  Equip.  Exp.. 

Light,  heat  and  power  pur- 
chased  


69 

69 
69 
69 
69 

82 
83 
84 
87 

69 


DATE 
19:!2 


Jan.     31 


ACCOUNT  No.  5/3 


ITEMS 


To 

Account 

No. 


CREDIT 


Light,  heat  and  power. 


81 


164 


MAINTENANCE  AND  REPAIR  DEPARTMENT 


ACCOUNT  No.  82 


DATE 
1922 


ITEMS 


From 

Account 

No. 


DEBIT 


DATE 
1922 


Jan. 


31 
31 
31 


Maintenance  and  Repairs- 
Direct  Labor 

Maintenance  and  Repairs. 
Direct  Materials 

Maintenance  and  Repairs 
Overhead 


821 

S22 
823 


Jan. 


31 
31 
31 
31 
31 

31 
31 
31 
31 

31 
31 
31 
31 
31 
31 
31 
31 
31 


ITEMS 


To 

Account 

No. 


Hide  House 

Beam  House 

Tan  Yard 

Splitting  and  Shaving  Dcpt . 
Coloring  and   Fatliquoring 

Dept 

Drying  Dept 

Tacking  Dept 

Finishing  Dcpt 

Sorting,  Wrapping  and  Ship 

ping  Dept 

Leach  House 

Light,  heat  and  power 

Stable  Expense 

Garage  Expense 

By-Product  Dept 

General  or  Miscel.  Expense. 
R.R.Sid,  and  Equip.  Exp.. . 

Selling  Dept 

Rawstock  Warehouse 


X — Issue  credit  memo  trans- 
ferring charge  from  Better- 
ment in  Process  account  to 
proper  account. 


713 
723 
733 
743 

753 
763 
773 
783 

793 
803 
813 
833 
843 
853 
864 
873 
X  69 
519 


CREDIT 


MAINTENANCE  AND  REPAIR  DEPT.— DIRECT  LABOR 


ACCOUNT  No.  82/ 


DATE 
1922 


ITEMS 


Fiom 
Account 

No. 


DEBIT 


DATE 
1922 


ITEMS 


To 
Account 

No. 


CREDIT 


Jan.        31 


Payroll— Direct  Labor. 


69 


Jan.     31 


Maintenance  and  Repairs. . . 


82 


MAINTENANCE  AND  REPAIR  DEPT.— DIRECT  MATERIALS 


ACCOUNT  No.  822 


DATE 
1922 


ITEMS 


From 

Account 

No. 


DEBIT 


DATE 
1922 


ITEMS 


To 

Account 

No. 


Jan.        31 


Miscel.  Direct  Materials. . . 


69 


Jan.     31 


Maintenance  and  Repsira. . . 


82 


CREDIT 


165 


MAINTENANCE  AND  REPAIR  DEPT.— OVERHEAD 

(Only  in  case  of  large  department.) 


ACCOUNT  No.  823 


DATE 
1922 

ITEMS 

From 

Account 

No. 

DFRIT 

DATE 
1922 

ITEMS 

To 

Account 

No. 

CREDIT 

Jan.        31 
31 

Payroll — Indirect  Labor. . .  . 
Misccl.  Indirect  Materials 
and  Supplies 

69 

69 
69 
69 
69 

Jan.      31 

Maintenance  and  Repairs. . . 

82 

31 

Depreciation 

31 

Insurance 

31 

Taxes 

STABLE  EXPENSE 


ACCOUNT  No.  83 


DATE 
1922 


ITEMS 


Jan. 


31 
31 
31 


From 

Account 

No. 


DEBIT 


DATE 
1922 


ITEMS 


To 

Account 

No. 


Stable- 
Stable- 
Stablc- 


-Direct  Labor.  .  .  . 
-Direct  Materials. 
-Overhead 


S31 
832 
833 


J.'.n. 


31 
31 

31 
31 
31 
31 
31 
31 
31 


Hide  House 

Sorting,  Wrapping  and  Shin- 
ping  Dept 

Light,  heat  and  power 

By-Product  Dept 

General  or  Misccl.  Expense. 

Leach  House 

Selling  Dept 

Administration  Dept 

Hide  and  Skin  Purchases  and 
Stores 


X — Issue  credit  memo  trans- 
ferring charge  from  Better- 
ment in  Process  account  to 
to  proper  dept. 


713 

793 
813 
853 
868 
803 
X  69 
X  69 

X  69 


CREDIT 


STABLE— DIRECT  LABOR 


ACCOUNT  No.  83/ 


DATE 
1922 


Jan.        31 


ITEMS 


From 

Account 

No. 


DEBIT 


DATE 
1922 


Payroll — Direct  Labor. 


69 


Jan.      31 


ITEMS 


Stable  Expense. 


To 

Account 

No. 


CREDIT 


83 


STABLE— DIRECT  MATERIALS 


ACCOUNT  No.  832 


DATE 
1922 

ITEMS 

From 

Account 

No. 

DEBIT 

t»AlE 
1922 

ITEMS 

To 
Account 

No. 

CREDIT 

Jan.        31 

Miscel.  Direct  Materials. . .  . 

69 

Jai.      31 

Stable  Expense 

83 

166 


STABLE— OVERHEAD 


ACCOUNT  No.  833 


DATE 
1922 


Jan. 


31 
31 

31 
31 
31 
31 


ITEMS 


Payroll — Indirect  Labor. . 
Miscel.  Indirect  Materials 

and  Supplies 

Depreciation 

Insurance 

Taxes . 

Maintenance  and  Repairs. 


From 

Accoi  nt 

No. 


69 

69 
69 
69 
69 

82 


DEBIT 


DATE 
1922 


ITEMS 


To 

Account 
No. 


CREDIT 


Jan.     31 


Stable  Expense. 


83 


GARAGE  EXPENSE 


DATE 
1922 


ITEMS 


Jan. 


31 
31 
31 


Garage — Direct  Labor.  .  .  . 
Garage — Direct  Materials. 
Garage — Overhead 


From 

Acccunt 

No. 


DEBIT 


DATE 

1922 


ACCOUNT  No.  84 


ITEMS 


To 

Account 
No. 


841 
842 
843 


Jan. 


31 
31 

31 
31 
31 
31 
31 
31 
31 


Hide  House . 

Sorting,  Wrapping  and  Ship- 
ping Dept 

Leach  House 

Light,  heat  and  power 

By-Product  Dept 

General  or  Miscel.  Expense. 

Selling  Dept 

Administration  Dept 

Hide  and  Skin  Purchases  and 
Stores 


X — Issue  credit  memo  trans- 
ferring charge  from  Better- 
ment in  Process  account  to 
proper  account. 


713 

793 
803 
813 
853 
868 
K  69 
n   69 

X  69 


CREDIT 


GARAGE  EXPENSE— DIRECT  LABOR 


DATE 
1922 


ITEMS 


Jan.        31 


Payroll — Direct  Labor. 


Fiom 
Account 

Mo. 


(.9 


DEBIT 


DATE 
1922 


Jan.     31 


ACCOUNT  No.  841 


ITEMS 


Garage  Expense. 


To 
Account 

No. 


84 


CREDIT 


GARAGE  EXPENSE— DIRECT  MATERIALS 


ACCOUNT  No.  842 


DATE 
1922 

ITEMS 

From 

Account 

No. 

DEBIT 

DATE 
1922 

HEMS 

To 

Account 

No. 

CREDIT 

Jan.        31 

Miscel. — Direct  Materials.  . 

()9 

Jan.     31 

Garaec  KxDcnsc 

84 



167 


GARAGE  EXPENSE -OVERHEAD 


ACCOUNT  No.  843 


DATE 
1922 


Jan. 


31 
31 

31 
31 
31 
31 


ITEMS 


From 

Account 

No. 


Payroll — Indirect  Labor.. 
Misccl.  Indirect  Materials 

and  Supplies 

Depreciation 

Insurance 

Taxes 

\Iaintenance  and  Repairs 


69 

69 
69 
69 

r.9 

82 


DEBIT 


DATE 
1922 


Jan.      31 


ITEMS 


Garage  Expense. 


To 

Account 
No. 


84 


CREDIT 


• 


BY-PRODUCT  DEPT.—HAIR,  FLESHINGS,  ETC. 


DATE 
1922 


Jan. 


31 
31 
31 


ITEMS 


From 
Account 

No. 


DEBIT 


By-Product  Dept. — Direct 
Labor 

By-Product  Dept. — Direct 
Materials 

By-Product  Dept. — Overhd. 


851 

s.=;2 

853 


DATE 
1922 


ACCOUNT  No.  85 


ITEMS 


To 
Account 

No. 


Jan.     31 


By-Product  Sales. 


X — Issue  credit  memo  trans- 
ferring' charge  from  Better- 
ment in  Process  account  to 
proper  account  shown. 


X  69 


CREDIT 


BY-PRODUCT  DEPT.— DIRECT  LABOR 


ACCOUNT  No.  851 


DATE 
1922 

ITEMS 

From 

Account 

No. 

DEDIT 

DATE 
1922 

ITEMS 

To 

Account 
No. 

CREDIT 

Jan.       31 

Payroll — Direct  Labor 

69 

Jan.      31 

Bv-Product  DcDt 

85 

BY-PRODUCT  DEPT.— DIRECT  MATERIALS 


ACCOUNT  No.  852 


DATE 
1922 


ITEMS 


From 

Account 

No. 


DEBIT 


DATE 
1922 


ITEMS 


To 

Account 

No. 


CREDIT 


Jan.        31 


Miscel. — Direct  Materials.  . 


69 


Jan.      31 


By-Product  Dept. 


85 


168 


BY-PRODUCT  DEPT.— OVERHEAD 


# 


DATE 
1922 


Jan. 


31 
31 

31 
31 
31 
31 
31 
31 
31 
31 
31 


ITEMS 


Fiom 
Account 

No. 


Payroll — Indirect  Labor. . . 
Misccl. — Indirect  Materials 

and  Supplies 

Depreciation 

Insurance 

Taxes ■  •  •  • 

Maintenance  and  Repairs. . 

Stable  Expense 

Garage  Expense 

R.R.Sid. and  Equip.  Exp... 
General  or  Miscel.  Expense 
Light,  heat  and  power.  .  .  . 


G9 


69 
69 
69 
69 

82 
83 
84 
87 
86 
81 


ACCOUNT  No.    853 


DEBIT 


DATE 
1922 


ITEMS 


To 
Account 

No. 


CREDIT 


Jan.      31 


By-Product  Dept. 


85 


GENERAL  OR  MISCELLANEOUS  OVERHEAD  EXPENSE 


ACCOUNT  No.  86 


DATE 
1922 


Jan. 


31 
31 
31 
31 
31 
31 
31 
31 
31 
31 


ITEMS 


General  or  Misccl.  Expense :- 

Indirect  Labor 

Indirect  Mat.  and  Sup. .  . . 
Light,  heat  and  power..  .  . 
Maintenance  and  Repairs. 

Depreciation 

Insurance 

Taxes 

Stable,  and  Garage  Exp..  . 
Miscellaneous  items 


From 

Account 

No. 


861 
862 
863 
864 
865 
866 
867 
868 
869 


DEBIT 


DATE 
1922 


Jan. 


31 
31 
31 
31 
31 

31 
31 

31 
31 

31 
31 


ITEMS 


Hide  House 

Beam  House 

Tan  Yard 

Splitting  and  Shaving  Dcpt.. 

Coloring  and  Fatliquoring 
Dcpt 

Drying  Dcpt 

Tacking  Dcpt 

Einishing  Dcpt . 

Sorting,  Wrapping  and  Ship- 
ping Dcpt 

Leach  Nousc 

By-Product  Dcpt 


To 

Account 

No. 


713 
723 
733 
743 

753 
763 
773 
783 

793 
803 
853 


CREDIT 


GENERAL  OR  MISCELLANEOUS  OVERHEAD  EXPENSE- 
INDIRECT  LABOR 


ACCOUNT  No.  86! 


DATE 
1922 


ITEMS 


From 

Account 

No. 


DEBIT 


D.'XTE 
1922 


ITEMS 


To 

Account 

No. 


CREDIT 


Jan.        31 


Payroll— Indirect  Labor. 


69 


Jan.     31 


General  or  Misccl.  Expense . 


86 


169 


GENEFiAL  OR  MISCELLANEOUS  OVERHEAD  EXPENSE- 
INDIRECT  MATERIALS 


ACCOUNT  No.  S62 


DATE 
1922 


ITEMS 


From 

Account 

No. 


DEBIT 


DATE 
1922 


Jan.       31 


ITEMS 


To 
Account 

No. 


CREDIT 


Misccl — Indirect  Materials 
and  Supplies 


69 


Jan.     31 


General  or  Miscel.  Expense. 


86 


GENERAL  OR  MISCELLANEOUS  OVERHEAD  EXPENSE- 
LIGHT,  HEAT  AND  POWER 


DATE 
1922 


ITEMS 


From 

Account 

No. 


DEBIT 


DATE 
1922 


ITEMS 


Jan.        31 


Light,  heat  and  power. 


81 


Jan.      31 


ACCOUNT  No.  863 


To 

Account 

No. 


CREDIT 


General  or  Miscel.  Expense. 


86 


GENERAL  OR  MISCELLANEOUS  OVERHEAD  EXPENSE- 
MAINTENANCE  AND  REPAIRS 


DATE 
1922 


ITEMS 


From 

Account 

No. 


DEBIT 


DATE 
1922 


ITEMS 


Jan.        31  I  Maintenance  and  Repairs. 


82 


Jan.      31 


ACCOUNT  No.  864 


To 

Account 

No. 


CREDIT 


General  or  Miscel.  Expense. 


86 


GENERAL  OR  MISCELLANEOUS  OVERHEAD  EXPENSE- 
DEPRECIATION 


ACCOUNT  No.  865 


DATE 
1922 

ITEMS 

From 

Account 

No. 

DFRIT 

DATE 
1922 

riEMS 

To 

Account 

No. 

CREDIT 

Jan.       31 

Depreciation 

69 

Jan.     31 

General  or  Miscel.  Expense. 

86 

GENERAL  OR  MISCELLANEOUS  OVERHEAD  EXPENSE- 
INSURANCE 


ACCOUNT  No.  866 


DATE 
1922 


ITEMS 


From 

Account 

No. 


DEBIT 


DATE 
1922 


Jan.       31 


ITEMS 


Insu 


ranee. 


To 

Account 

No. 


CREDIT 


69 


Jan.     31 


General  or  Miscel.  Expense. 


86 


170 


GENERAL  OR  MISCELLANEOUS  OVERHEAD  EXPENSE- 
TAXES 


DATL 
1922 

Jan.        31 


ITEMS 


Taxes . 


ACCOUNT  No.  867 


From 

AcCOIIDt 

No 


DEBIT 


DATE 
1922 


ITEMS 


To 
Account 

No. 


CREDIT 


69 


Jan.      31 


General  or  Miscel.  Expense. 


86 


GENERAL  OR  MISCELLANEOUS  OVERHEAD  EXPENSE- 
STABLE  AND  GAR/\GE  EXPENSE 


ACCOUNT  No.  565 


DATE 
1922 

ITEMS 

Fioni 

Account 
No. 

DEBIT 

DATE 
1922 

ITEMS 

To 

Account 
No. 

CREDIT 

Jan.       31 
31 

Stable  Expense 

83 
84 

Jan.      31 

General  or  Miscel.  Expense. 

86 

Garage  Expense 

GENERAL  OR  MISCELLANEOUS  OVERHEAD  EXPENSE- 
MISCELLANEOUS 


ACCOUNT  No.  569 


DATE 
1922 


Jan. 


31 
31 
31 
31 
31 
31 
31 
31 


ITEMS 


Fton 
Account 

No. 


DEBIT 


R.R.Sid. and  Equip.  Exp.. 

Water 

Welfare  Work........... 

Stationery  and  Printing.  . 
Telephone  and  Telegraph. 

Postage 

Traveling  Expense 

Rcfinishing  Expense 


87 
69 
69 
69 
69 
69 
69 
8697 


DATE 
1922 


ITEMS 


To 
Account 

No. 


CREDIT 


Jan.      31 


General  or  Miscel.  Expense. 


86 


GENERAL  OR  MISCELLANEOUS  OVERHEAD  EXPENSE— 
REEINISHING  EXPENSE 


ACCOUNT  No.    8697 


DATE 
1922 


Jan.       31 

31 
31 
31 

31 


ITEMS 


From 
Account 

No. 


DEBIT 


DATE 
1922 


ITEMS 


To 
Account 

No. 


Coloring  and   Fatliquoring 
Dept 

Drying  Dept 

Tacking  Dept 

Finishing  Dept 

Sorting,  Wrapping  and  Ship- 
ping Dept 


75 
76 
77 
78 

79 


Jan.     31 


General  or  Miscel.  Expense. 


869 


CREDIT 


171 


RAILROAD  SIDING  AND  EQUIPMENT  EXPENSE 

ACCOUNT  No.  87 

DA  It: 

1922 

ITEMS 

Fiom 

Account 

No. 

DEBIT 

DATi. 
1922 

ITEMS 

To 

Account 

No. 

CRF.nrr 

Jan.       31 
31 

R.R.Sid. and  Equip.  Exp.:- 
Dircct  Labor 

871 
872 
873 

Jan.      31 

Hide  House . 

Sorting,  Wrapping  and  Ship- 
oine  Dent 

713 

793 
803 
813 
8.53 
869 
X  69 

X  69 

31 
31 

Direct  Materials 

Overhead 

Leach  House 

Light,  heat  and  power 

Bv-Product  DcDt 

General  or  Misccl.  Expense. 
Selline  Deot 

Hide  and  Skin  Purchases  and 
Stores 

x — Issue  credit  memo  trans- 
ferring charge  from  Better- 
ment in  Process  account  to 
proper  department  account 
shown. 

RAILROAD  SIDING  AND  EQUIPMENT  EXPENSE- 
DIRECT  LABOR 


DATE 
1922 


ITEMS 


Jan.        31 


Payroll — Direct  Labor. 


From 

Account 

No. 


DEBIT 


DATll 
1922 


69 


Jan.     31 


ACCOUNT  No.  871 


ITEMS 


To 

Account 
No. 


CREDIT 


R.R.Sid. and  Equip.  Exp.. .  . 


87 


RAILROAD  SIDING  AND  EQUIPMENT  EXPENSE- 
DIRECT  MATERIALS 


DATE 
1922 


ITEMS 


Jan. 


31 
31 


Miscel — Direct  Materials. 
Fuel 


From 

Account 

No. 


69 
69 


DEBIT 


DATi: 
1922 


Jan.     31 


ACCOUNT  No.  872 


ITEMS 


To 

Account 

No. 


R.R.Sid,  and  Equip.  Exp..  . 


87 


CREDIT 


RAILROAD  SIDING  AND  EQUIPMENT  EXPENSE— OVERHEAD       ACCOUNT  No.  873 


DATE 

1922 


Jan. 


31 
31 
31 
31 


ITEMS 


Depreciation 

Insurance 

Taxes 

Maintenance  and  Repairs 


From 

Account 

No. 


69 
69 
69 

82 


DEBIT 


DATi: 
1922 


ITEMS 


To 

Account 

No. 


CREDIT 


Jan.     31 


R.R.Sid. and  Equip.  Exp. 


87 


172 


• 


LEDGER  No.  3 

{293  ACCOUNTS) 

For  tanners  who  desire  all  the  detail  possible  in  securing  control  of  and 
over  every  item  of  cost  in  every  department. 


GENERAL  LEDGER  CONTROL  ACCOUNTS 


ADMINISTRATION  DEPT.  ACCOUNT 


No.  43 


SELLING  DEPT.  ACCOUNT 


No.  44 


HIDE  AND  SKIN  ACCOUNTS 
Nos.  51,  53,  54. 


FINISHED  LEATHER  ACCOUNTS 


Nos.  55,  56 


EXPENSE  ACCOUNTS 

Nos.  61.  621.  622,623,624,625,626,627,  63,  64,651,  652, 
653,  654,  661,()62,  671,672,  681,682,  683,  684,  685,  6851, 
6852,  6853,  6854,  GS6. 

BETTERMENT  IN  PROCESS  ACCOUNT 

No.  69 


173 


COST  LEDGER 
ADMINISTRATION  DEPT  EXPENSE  ACCOUNTS 

Nos.  431,  4311,  4312,  4313,  4314,  432,  4321,  4322,  4323,  4324,  4325, 
4326,  4327,  4328,  4329,  4330,  4331,  4332,  4333,  4334. 

SELLING  DEPT.  EXPENSE  ACCOUNTS 

Nos.  441,4411,4412,4413,4414,  442,  443,  444,  445,  446,4461, 
4462,4463,44^4465,4466,4467,  447,  448,4481,4482,4483, 
4484,  4485,  4486,  4487,  4488,  449. 

PRODUCTION  DEPARTMENTAL  ACCOUNTS 


Nos.  71,  711,712,713,  7131, 
72,  721,  722,  723,  7231, 
72>,  731,  732,  733,  7331, 

74,  741,  742,  743,  7431, 

75,  751,  752,  753,  7531, 

76,  761,  762,  763,  7631, 

77,  77\,  772,  773,  7731, 

78,  781,  782,  783,  7831, 

79,  791,  792,  793,  7931, 


7132,  7133, 
7232,  7233, 
7332,  7333, 
7432,  7433, 
7532,  7533, 
7632,  7633, 
7732,  7733, 
7832,  7833, 
7932,  7933, 


7134,  7135, 
7234.  7235, 
7334,  7335, 
7434,  7435, 
7534,  7535, 
7634,  7635, 
7734,  7735, 
7834,  7835, 
7934,  7935, 


7136,  7137,  7138,  7139, 
7236,  7237,  7239, 
7336,  7337,  7339, 
7436,  7437,  7439, 
7536,  7537,  7539, 
7636,  7637,  7639. 
7736,  7737,  7739, 
7836,  7837,  7839, 
7936,  7937,  7938,  7939, 


AUXILIARY  DEPARTMENTAL  ACCOUNTS 

Nos.  519,  5191,  5192,  5193,  5194,  5195,  5196, 

80  801,  802,  803.  8031,  8032,  8033,  8034,  8035,  8036.  8037,  8038,  8039, 
81,'  811,  812,  813,  8131,  8132,  8134,  8135,  8136.  8137,  8138,  8139, 

82,  821,  822,  823,  8231,  8232,  8235,  8236,  8237. 

83,  831,  832,  833,  8331,  8332,  8334,  8335.  8336,  8337, 

84,  841,  842,  843,  8431,  8432.  8434,  8435.  8436,  ^37, 

85  851,  852,  853,  8531,  8532,  8533,  853^,  8535,  8536,  8537,  8538,  8539, 
86,'  861,  862,  863,  864,  865,  866,  867,  868,  869,  8691.  mi,  8r>93,  8694. 

8695.  8696,  8697. 
87,  871,  872,  873,  8734,  8735,  8736,  8737. 


374 


GENERAL  LEDGER  ACCOUNTS 


ADMINISTRATION  EXPENSE  CONTROL  ACCOUNT 


ADMINISTRATION  EXPENSE 


DATE 
1922 


ITEMS 


From 

Accouit 

No. 


Jan. 


31 
31 
31 

31 
31 
31 
31 
31 
31 
31 
31 
31 
31 

31 
31 
31 
31 
31 

31 
31 
31 


Payroll 

Depreciation — Buildings...  . 
Depreciation — P'urniturc.  .  . 

and  Fixtures 

Insurance — Fire  and  Gen..  . 

Insurance — Liability 

Taxes — State 

Taxes — Personal  Property.  . 
Stationery  and  Printing.  .  .  . 

Telephone — Telegraph 

Postage 

Traveling  Expense 

VVclfare  Work 

Life    Insurance   Premiums 

on  Officers 

Directors  Fees 

Donations 

Legal  Expenses 

Pensions 

Subscriptions  or  dues  to  City, 

County,  State  or  Nat.  Ass'n 

Stable  Expense 

Garage  Expense 

Light,  Heat  and  Power 


a — These  items  may  be  hand- 
led direct  from  Cash  account 
or  through  personal  acc'ts. 


61 
651 

654 
661 
662 
671 
672 
681 
682 
683 
684 
685 

a 
a 
a 
a 
a 

a 

69 
69 
69 


ACCOUNT  No.  43 


DEBIT 


DATE 
1922 


ITEMS 


To 

Account 

No. 


CREDIT 


Jan.      31 


Profit  and  Loss. 


175 


SELLING  EXPENSE  CONTROL  ACCOUNT 


SELLING  EXPENSE 


DATE 
1922 


Jan. 


ITEMS 


FfOOl 

Account 
No. 


Payroll 

Depreciation — Buildings.  . . , 
Depreciation — Machinery.. , 
Depreciation — Tools    and 

Equipment 

Depreciation — Furniture 

and  Fixtures 

Insurance — Fire  and  Gen..  . 

Insurance — Liability 

Taxes — State 

Taxes — Real    Estate    and 

Personal  Property 

Stationery  and  Printing.  .  .  . 
Telephone  and  Telegraph. . . 

Postage 

Traveling  Expense 

Welfare  Work 

I'Vcight 

Commissions 

Advertising 

Samples 

Rent 

Stable  Expense 

Garage  Expense 

R.R.Sid.  &  Equip.  Exp 

Maintenance  and  Repairs..  . 
Misccl. — Materials  and  Supp 

Light,  Heat  and  Power 

Rcfinishing  Expense 


a — These  items  may  be 
handled  direct  from  Cash 
account  or  through  Personal 
accounts. 


61 
651 
652 

653 

654 
661 
662 
671 

672 

681 

682 

683 

684 

685 

686 

a 

a 

a 

a 

69 
69 
69 
(.9 
625 
69 
69 


ACCOUNT  No.  44 


DEBIT 


DATE 
1922 


ITEMS 


To 
Accoiinl 

No. 


CREDIT 


Jan.     31 


Profit  and  Loss. 


176 


\ 


HIDE  AND  SKIN  CONTROL  ACCOUNTS 


HIDE  AND  SKIN  PURCHASES  AND  STORES 


ACCOUNT  No.  51 


DATE 
1922 


ITEMS 


Frotii 

Accoant 

Nc. 


Jan. 


1 

5 
10 

15 
31 
31 
31 
31 
31 
31 


Inventory  on  hand 

American  Hide  Co 

Jones  Hide  Co 

etc. 

Commissions 

Insurance — Fire  and  General 

Traveling  Expense 

Freight 

Stable  Expense 

Garage  Expense 

R.R.Sid.&  Equipt.  Exp 


a — From  personal  accounts 


a 
a 

a 

661 

684 

686 

69 

69 

69 


DEBIT 


DATE 
1922 


ITEMS 


To 

Account 

No. 


Jan. 


5 

10 
17 
25 
29 

31 


Hide  or  Skin  Sales 

Cropping  Sales 

Hides  and  Skins  in  process 
Hides  and  Skins  in  process 
Hides  and  Skins  in  process 
Hides  and  Skins  in  process 

Inventory  on  hand 


53 
53 
53 
53 


CREDIT 


HIDES  AND  SKINS  IN  PROCESS  —  {GRAINS) 


ACCOUNT  No.  53 


DATE 
1922 


Jan. 


ITEMS 


1 

10 

17 
25 
29 
31 


Inventory  in  process . 


Hides  and  Skins  Soaked.  . 
Hides  and  Skins  Soaked. . 
Hides  and  Skins  Soaked. . 
Hides  and  Skins  Soaked. . 
Rawstock  Warehouse  Exp. 


Ftcnn 
Accdunt 

N.». 


51 
51 
51 
51 
6!> 


DEBIT 


DATE 
1922 


ITEMS 


Jan. 


10 
17 
25 
29 
31 

31 

31 


Splits  created 

Splits  created 

Splits  created 

Splits  created 

Net  income  from  Sales 

of  Beam  House  Offal. 
Finished  Leather 


Inventory  in  Process . 


To 
Account 

No. 


54 
54 
54 
54 


55 


CREDIT 


SPLITS  IN  PROCESS— (RAWSTOCK) 


ACCOUNT  No.  54 


DATE 
1922 

ITEMS 

From 
Acount 

No. 

DEBIT 

DATE 
1922 

MEMS 

To 

Account 

No. 

CREDIT 

Jan.         1 

10 
17 

Tnvpntnrv  in  process 

Tan.     31 

Finished  Splits,  Hide  Cost.  . 
Inventory  in  process 

56 

Nr\lltQ  /TPntpn 

53 
53 
53 
53 

31 

Snlits  created      

25 

Solits  created 

90 

Snlits  created      

-! — 

177 


FINISHED  LEATHER  ACCOUNTS 


FINISHED  LEATHER— (GRAINS) 


ACCOUNT  No.  55 


DATE 
1922 


Jan. 


1 

31 
31 


ITEMS 


From 

Account 

No. 


Inventory  on  hand. 


Hides  and  Skins  from  process 
Alfg.  cost  from  process 


DEBIT 


DATE 
1922 


ITEMS 


Jan. 

31 
31 

53 

69 

Leather  Sales 

Inventory  on  hand. 


To 
Account 

No. 


CREDIT 


FINISHED  LEATHER—iSPLITS) 


DATE 
1922 


Jan. 


ITEMS 


Ftom 

Account 

No. 


31 
31 


Inventory  on  hand. 


Splits  from  process 

Manufacturing  cost  on  Splits 
from  process 


54 
69 


ACCOUNT  No.  56 


DEBIT 


DATE 
1922 


ITEMS 


To 

Account 

No. 


CREDIT 


Jan.      31 
31 


Splits-Leather  Sales. 
Inventory  on  hand. 


178 


EXPENSE  CONTROL  ACCOUNTS 


PAYROLL 


DATE 
1922 


Jan. 


15 
31 


Cash . 
Cash. 


ITEMS 


From 
Account 

No. 


Cash 
Cash 


ACCOUNT  No.    61 


DEBIT 


DATE 
1922 


ITEMS 


To 

Account 
No. 


Jan. 


31 
31 
31 
31 


Scllinc  Dcpt 

Administration  Dcpt. 

*Bottcrmcnt  in  Process. 

Other  Phmts 


*A  separate  account  should 
he  carried  for  each  tannery. 


44 
43 
(.9 


CREDIT 


TANNING  EXTRACTS— MATERIALS  AND  SUPPLIES 
STORES  ACCOUNT 


ACCOUNT  No.  621 


DATE 
1922 


Jan. 


ITEMS 


From 

Account 

No. 


1 

5 
31 


Inventory  on  hand. 


X.  L.  Extract  Co 

(and  all  purchases  of  extracts) 
Freight 


a — From  personal  accounts 


a 

686 


DEBIT 


DATE 
1922 


ITEMS 


Jan. 


31 
31 

31 


*Bettcrmcnt  in  Process. 
Other  plants 


Inventory  on  hand . 


*A  separate  account  should 
be  carried  for  each  tannery. 


To 

Account 

No. 


69 


CREDIT 


TANNING  OILS  AND  GREASES— MATERIALS  AND  SUPPLIES 
STORES  ACCOUNT 


ACCOUNT  No.  622 


DATE 
1922 


Jan. 


ITEMS 


From 

Account 

No. 


1 

25 
31 


Inventory  on  hand. 


Texas  Oil  and  Crease  Co...  . 
(and  all  purchases  of  oils  and 
greases) 
Freight 


a — From  personal  accounts 


686 


DEBIT 


DATE 
1922 


ITEMS 


To 
Account 

No. 


Jr.n.      31 
31 

31 


*Rcttcrment  in  Process . 
Other  plants 


Inventory  on  hand. 


*A  separate  account  should 
he  carried  for  each  tannery. 


CREDIT 


69 


179 


TANNING  CHEMICALS— MATERIALS  AND  SUPPLIES 
STORES  ACCOUNT 


ACCOUNT  No.  623 


DATE 
1922 


Jan. 


ITEMS 


From 

Account 

No. 


DEBIT 


1 
14 

31 


Inventory  on  hand. 


Excelsior  Chemical  Co 

(and  all  purchases  of  chemi- 
cals.) 
Freight 


a — From  personal  accounts 


686 


OATE 
1922 


ITEMS 


To 

Account 
No. 


Jan. 


31 
31 


31 


*Bcttcrment  in  Process. 
Other  plants 


Inventory  on  hand. 


*A  separate  account  should 
be  carried  for  each  tannery. 


69 


CREDIT 


TANNING  BARKS— MATERIALS  AND  SUPPLIES 
STORES  ACCOUNT 


ACCOUNT  No.  624 


DATE 
1922 


ITEMS 


From 

Account 

No. 


DEBIT 


Jan.  1 

12 
31 


Inventory  on  hand . 


N.  Y.  BarkCo 

(and  all  purchases  of  Bark) 
Freight 


a — From  personal  accounts 


a 
686 


C'ATE 
1922 


ITEMS 


Jan.     31 
31 


*Bettcrment  in  Process. 
Inventory  on  hand.  .  . 


*A  separate  account  should 
be  carried  for  each  tannery. 


To 

Account 
No. 


69 


CREDIT 


MISCELLANEOUS  MATERIALS  AND  SUPPLIES 
STORES  ACCOUNT 


ACCOUNT  No.  625 


DATE 
1922 


Jan. 


ITEMS 


From 

Account 

No. 


DEBIT 


IS 


31 


Inventory  on  hand . 


Williams  and  Co 

(and  all  purchases  of  Misccl 
Materials  and  Supplies) 
Freight 


a — From  personal  accounts 


686 


DATE 
1922 


ITEMS 


To 

Account 

No. 


Jan. 


31 
31 
31 

31 


Selling  Dept 

*Bettcrment  in  Process. 
Other  plants 


Inventory  on  hand. 


*A  separate  account  should 
be  carried  for  each  tannery. 


44 

69 


CREDIT 


• 


180 


FUEL-MATERIALS  AND  SUPPLIES—STORES  ACCOUNT 


ACCOUNT  No.  626 


DATE 

1922 


Jan. 


ITEMS 


Fratn 

Account 
Nc. 


DEBIT 


1 

5 
31 


Inventory  on  hand . 


Milwaukee  Western  Fuel  Co. 
(and  all  purchases  of  Fuel) 
Freight 


a — From  personal  accounts 


a 


DATE 
1922 


ITEMS 


To 

Account 
No. 


J.in.     31 
31 

31 


*Bctterment  in  Process. 
Other  plants 


Inventory  on  hand. 


*A  separate  account  should 
be  carried  for  each  tannery. 


69 


CREDIT 


LEACH  HOUSE  LIQUOR— MATERIALS  AND  SUPPLIES 
STORES  ACCOUNT 


ACCOUNT  No.  627 


DATE 
1922 


Jan. 


1 

31 


ITEMS 


Inventory  on  hand. 
Leach  House 


From 

Acccunt 

N... 


69 


DEBIT 


DATE 
1922 


ITEMS 


Jan.     31 
31 


*Bcttcrment  in  Process . 
Inventory  on  hand.  .  . 


To 

Account 
No. 


*A  separate  account  should 
be  carried  for  each  tannery. 


69 


CREDIT 


WATER— PURCHASED 


DATE 
1922 


ITEMS 


Jan.        31 


Water  Accrued. 


From 

Account 

No. 


ACCOUNT  No.  63 


DEBIT 


DATE 
1922 


ITEMS 


To 

Account 
No. 


CREDIT 


Jan. 


31 
31 


*Betterment  in  Process . 
Other  plants 


*A  separate  account  should 
be  carried  for  each  tannery. 


69 


WATER  ACCRUED 


DATE 
1922 


ITEMS 


Mch.     31 


Cash. 


From 

Account 

No. 


Cash 


ACCOUNT  No.  — 


DEBIT 


DATE 
1922 


ITEMS 


Jan. 

31 

Feb. 

28 

Mch. 

31 

To 

Account 

No. 


Water  purchased.  . . 
Water  purchased. . . 
Water  purchased.  . . 


63 
63 
63 


CREDIT 


181 


LIGHT,  HEAT  AND  POWER— PURCHASED 


ACCOUNT  No.  64 


DATE 
1922 


Jan. 


31 
31 
31 


ITEMS 


From 
Account 

No. 


DEBIT 


Elect.  Lt.  &  Pr.  Co.. 

Local  Gas  Co 

City  Heating  Co. . . . 


a — From  personal  accounts 


a 
a 
a 


DATE 
1922 


ITEMS 


To 
Account 

No. 


Jan.     31 


*Bcttermcnt  in  Process 


*A  separate  account  should 
be  carried  for  each  tanncrv. 


69 


CREDIT 


DEPRECIATION— BUILDINGS 


ACCOUNT  No.  651 


DATE 
1922 


Jan.       31 


ITEMS 


Fiom 

Account 

No. 


DEBIT 


Depreciation  Reserve 
Buildings 


DATE 
1922 


ITEMS 


Jan. 


31 
31 
31 
31 


*Bettermcnt  in  Process. 

Selling  Dept 

Administration  Dept..  . 
Other  plants 


To 
Account 

No. 


*A  separate  account  should 
be  carried  for  each  tanncrv. 


69 
44 
43 


CREDIT 


DEPRECIATION  RESERVE— BUILDINGS 


ACCOUNT  No.  — 


DATE 
1922 


ITEMS 


From 

Account 

No. 


DEBIT 


DATE 
1922 


ITEMS 


To 
Account 

No. 


CREDIT 


Jan.      31 


Depreciation  Buildings. 


651 


DEPRECIATION— MACHINERY 


ACCOUNT  No.  652 


DATE 
1922 


an. 


31 


ITEMS 


From 
Account 

No. 


DEBIT 


DATE 
1922 


Depreciation  Reserve 
Machinery 


Jan.  31 
31 
31 


ITEMS 


*Bettermcnt  in  Process. 

Selling  Dept 

Other  plants 


To 

Account 

No. 


*A  separate  account  should 
be  carried  for  each  tannery. 


69 
44 


CREDIT 


182 


DEPRECIATION  RESERVE— MACHINERY 


ACCOUNT  No. 


DATE 
1922 


ITEMS 


From 

Account 

No. 


DEBIT 


DATE 
1922 


Jan.      31 


ITEMS 


To 
Account 

No. 


CREDIT 


Depreciation  Machinery.. 


652 


DEPRECIATION— TOOLS  AND  EQUIPMENT 


ACCOUNT  No.  653 


DATE 

1922 


Jan.        31 


ITEMS 


From 

Account 

No. 


DEBIT 


DATE 
1922 


ITEMS 


Depreciation  Reserve 
Tools  and  Equipment. 


Jan. 


31 
31 
31 


*Bettcrment  in  Process. 

Selling  Dept 

Other  plants 


*A  separate  account  should 
be  carried  for  each  tannery. 


To 
Account 

No. 


69 
44 


CREDIT 


DEPRECIATION  RESERVE— TOOLS  AND  EQUIPMENT 


ACCOUNT  No. 


DATE 
1922 


ITEMS 


From 
Account 

No. 


DEBIT 


DATE 
1922 


ITEMS 


To 

Account 

No. 


CREDIT 


Jan.     31 


Depreciation — 

Tools  and  Equipment. 


653 


DEPRECIATION— FURNITURE  AND  FIXTURES 


ACCOUNT  No.  654 


DATE 

1922 


Jan.        31 


ITEMS 


Fron 

Account 
No. 


DEBIT 


DATE 

1922 


Depreciation  Reserve.  .  .  . 
Furniture  and  Fixtures 


ITEMS 


Jan. 


31 
31 
31 
31 


*Bcttcrmcnt  in  Process. 

Selling  Dept 

Administration  Dept..  . 
Other  Plants 


To 
Account 

No. 


CREDIT 


*A  separate  account  should 
be  carried  for  each  tannery. 


69 
44 

43 


183 


DEPRECIATION  RESERVE— EURN I TURE  AND  ELXTURES 


ACCOUNT  No. 


DATE 
1922 


ITEMS 


From 

Account 

No. 


DEBIT 


DATE 
1922 


ITEMS 


To 
Acrounl 

No. 


CREDIT 


Jan.      31 


Depreciation — 

Furniture  and  Fixtures. 


654 


INSURANCE— EIRE,  USE  AND  OCCUPANCY  AND  GENERAL  ETC.     ACCOUNT  No.  661 


DATE 
1922 


ITEMS 


From 

Account 

No. 


DEBIT 


Jan.        31 


Insurance  Prepaid. 


DATE 
1922 


Jan. 


ITEMS 


To 
Account 

No. 


31 
31 
31 
31 

31 


*Bettcrmcnt  in  Process 

Scllinj:  Dcpt 

Administration  Dept 

Hide  and  Skin  Purchases  and 

Stores 

Other  plants 


*A  separate  account  should 
be  carried  for  each  tannery. 


69 
44 
43 

51 


CREDIT 


INSURANCE— LIABILITY  OR  COMPENSATION 


DATE 
1922 


ITEMS 


From    I 
Account 
No. 


DEBIT 


Jan.        31 


Insurance  Prepaid  or  accrued 


DATE 
1922 


Jan. 


31 
31 
31 
31 


ACCOUNT  No.  662 


ITEMS 


*Bettermcnt  in  Process. 

Sellin;j;  Dept 

Administration  Dept..  . 
Other  plants 


*A  separate  account  should 
be  carried  for  each  tannery. 


To 

Account 

No. 


69 
44 
43 


CREDIT 


• 


184 


INSURANCE— PREPAID  OR  ACCRUED 


ACCOUNT  No. 


DATE 
1922 


ITEMS 


From 

Account 

No. 


DEBIT 


Mch.     22 


Cash. 


Cash 


DATE 
1922 


ITEMS 


To 

Account 
No. 


Jan. 

31 

31 

Feb. 

28 

28 

Mch. 

31 

31 

Insurance — Fire,  Use  and 
Occupancy  and  General. . 

Insurance — -Liability    and 
Compensation 

Insurance — Fire,  Use  and 
Occupancy  and  General. . 

Insurance  —  Liability  and 
Compensation 

Insurance — Fire,  Use  and 
Occupancy  and  General. . 

Insurance  —  Liability  and 
Compensation 


661 
662 

661 

662 

661 


CREDIT 


TAXES—STATE 


ACCOUNT  No.  67/ 


DATE 
1922 

ITEMS 

From 

Account 

No. 

DEBIT 

DATE 
1922 

ITEMS 

To 

Account 
No. 

Jan.       31 

Tax  Reserve 

Jan.      31 
31 
31 
31 

*Hettcrrnent  in  Process 

Selling  Dept 

69 
44 
43 

Administration  Dept 

Other  plants 

*A  separate  account  should 
be  carried  for  each  tannery. 

CREDIT 


TAXES— REAL  ESTATE  AND  PERSONAL  PROPERTY  ETC. 


ACCOUNT  No.  672 


DATE 
1922 


ITEMS 


From 
Account 

No. 


Jan.       31 


Tax  Reserve. 


DEDIT 


DATE 
1922 


ITEMS 


Jan. 


31 
31 
31 
31 


*Bcttermcnt  in  Process. 

Selling  Dept 

Administration  Dept..  . 
Other  plants 


To 

Account 

No. 


*A  separate  account  should 
be  carried  for  each  tannery. 


69 
44 
43 


CREDIT 


185 


TAXES— RESERVE  FOR 


DATE 
1922 


ITEMS 


Jan.        31 


Cash. 


From 

Account 

No. 


DEBIT 


Cash 


DATE 
1922 


ACCOUNT  No.  — 


ITEMS 


Jan. 

31 

31 

Feb. 

28 

28 

Mch. 

31 

31 

Taxes — State 

Taxes — Real  Estate 
Personal  Property  etc. 

Taxes — State 

Taxes — Real  Estate.  .  .  . 
Personal  Property,  etc 

Taxes — State 

Taxes — Real  Estate 

Personal  Property,  etc 


To 

Account 

No. 


671 
672 
671 
672 
671 
672 


CREDIT 


STATIONERY  AND  PRINTING-MISCELLANEOUS  EXPENSE  account  No.  68/ 


DATE 
1922 


Jan. 


ITEMS 


10 
15 


Bouer  Paper  Co 

Crandall  and  Thielke . 


a — r'rom  personal  accounts 


Fiom 

Account 

No. 


DEBIT 


DATE 
1922 


Jan.  31 
31 
31 
31 


ITEMS 


*Bcttermcnt  in  Process. 
Selling  Dcpt. 


.•\dniinistration  Dcpt. 
Other  plants 


*A  separate  account  should 
be  carried  for  each  tannery. 


To 

Account 

No. 


69 
41 
43 


CREDIT 


TELEPHONE  AND  TELEGRAPH-MISCELLANEOUS  EXPENSE 


ACCOUNT  No.    682 


DATE 
1922 


Jan. 


31 

31 
31 


ITEMS 


Chicaiio  Telephone  Co.. 
Western  Union  Tel.  Co. 
Postal  Telegraph  Co..  . 


a — From  personal  accounts 


From 

Account 

No. 


a 
a 
a 


DEBIT 


DATE 
1922 


Jan. 


31 
31 
31 
31 


ITEMS 


*Betterment  in  Process. 
Selling  Dept. 


Administration  Dept. 
Other  plants 


*A  separate  account  should 
be  carried  for  each  tannery. 


To 

Account 

No. 


69 
44 

43 


CREDIT 


• 


186 


POSTAGE— MISCELLANEOUS  EXPENSE 


ACCOUNT  No.  683 


DATE 
1922 


ITEMS 


From 
Account 

No. 


DEBIT 


DATE 
1922 


Jan. 


3 

15 
25 


Cash 
Cash 
Cash 


Cash 
Cash 
Cash 


Jan. 


31 
31 
31 
31 


ITEMS 


*Bcttcrmcnt  in  Process. 

Selling  Dept 

Administration  Dept..  . 
(Jthcr  plants 


To 

Account 

No. 


*A  separate  account  should 
be  carried  for  each  tanner^'. 


69 
44 
43 


CREDIT 


TRAVELING  EXPENSES—MISCELLANEOUS  EXPENSE 


ACCOUNT  No.  684 


DATE 
1922 


ITEMS 


From 

Account 

No. 


DEBIT 


DATE 
1922 


ITEMS 


To 
Account 

No. 


Jan. 


9 
IS 
30 


Cash 
Cash 
Cash 


Cash 
Cash 
Cash 


Jan. 


31 
31 
31 
31 

31 


*Bcttcrmcnt  in  Process 

Sellinp  Dept 

Administration  Dept 

Hide  and  Skin  Purchases  and 

Stores 

Other  plants 


*A  separate  account  should 
be  carried  for  each  tannery. 


69 
44 

43 

51 


CREDIT 


WELFARE  WORK 


ACCOUNT  No.  6S5 


DATE 
1922 


ITEMS 


From 

Account 

No. 


DEBIT 


DATE 
1922 


ITEMS 


To 

Account 
No. 


CREDIT 


Jan.        31 

31 
31 
31 


Life  &  Health  Ins.  on 

Employees 

Educational  Work 

Hospital — Doctor  &  Nurse 
Restaurant 


6854 
6853 
6852 
6851 


Jan. 


31 
31 
31 


*Bcttcrmcnt  in  Process 

Selling  Dept 

Administration  Dept..  . 


*A  separate  account  should 
be  carried  for  each  tannerv. 


69 
•14 
43 


1S7 


DINING  ROOM  OR  RESTAURANT—WELFARE  WORK 


ACCOUNT  No.  6851 


DATE 
1922 


Jan. 


ITEMS 


From 

Account 

No. 


DEBIT 


7 
15 
20 


Moat  Co 

C]roccry  Supply  Co 

Cash  Meat  Co 

I.X.L.  Restaurant  Supply 
Co.,  etc. 


a — From  personal  accounts 


a 
a 
a 
a 


DATE 
1922 


ITEMS 


Jan.     31 
31 


Cash — Restaurant. 
Welfare  Work 


To 

Account 

No. 


CREDIT 


Cash 

685 


DOCTOR,  NURSE  AND  HOSPITAL— WELFARE  WORK 


ACCOUNT  No.  6852 


DATE 
1922 


Jan. 


ITEMS 


IS 
IS 
24 


From 

Account 

No. 


DEBIT 


Lakeside  Hospital . 

Dr.  Williams 

Dr.  Brown 

etc. 


a — From  personal  accounts 


DATE 
1922 


ITEMS 


Jan.     31 


Welfare  Work. 


To 

Account 

No. 


6S5 


CREDIT 


EDUCATIONAL  WORK— WELFARE  WORK 


DATE 
1922 


ITEMS 


From 

Account 

No. 


DEBIT 


Jan. 


25 
29 


Prof.  Jones .... 
Brown's  School. 


a — From  personal  accounts 


a 
a 


DATE 
1922 


ITEMS 


ACCOUNT  No.  6853 


Jan.     31 


Welfare  Work. 


To 
Account 

No. 


685 


CREDIT 


188 


LIFE  AND  HEALTH  INSURANCE  ON  EMPLOYEES- 
WELFARE  WORK 


ACCOUNT  No.  6854 


DATE 
1922 


ITEMS 


From 

Account 

No. 


DEBIT 


DATE 
1922 


ITEMS 


To 
Account 

No. 


CREDIT 


Jan.        15 


Northwestern  Ins.  Co. 
etc. 


a — From  personal  accounts 


Jan. 


15 
31 
31 


Cash — Employees  payment. 
Cash — Employees  pavment 
Welfare  Work' ' 


Cash 
Cash 

685 


FREIGHT— MISCELLANEOUS  EXPENSE 


ACCOUNT  No.  656 


DATE 
1922 

ITEMS 

Fiom 

Account 

No. 

DEBIT 

DATE 
1922 

riEMS 

To 

Account 

No. 

CREDIT 

Jan.         3 
11 

IR 

C.  B  &  0.  Ry 

a 
a 
a 
a 

Jan.     31 

31 
31 
31 
31 
31 
31 
31 

Hide  and  Skin  purchases  and 
Stores 

51 
621 
622 
623 
624 
625 
626 

44 

C  &  N  W  Rv 

N   Y  Cent   Rv 

Tanning  Extracts 

28 

Wabash  Rv 

Tanning  Oils  and  Greases.. . 

Tanning  Chemicals 

Tannine  Barks 

a — From  personal  accounts 

Miscel.  Materials  and  Supp. 
Fuel         

Sellintr  Deot 

• 


189 


MANUFACTURING  COST  IN  F^ROCESS  CONTROL  ACCOUNT 


BETTERMENT  IN  PROCESS  ACCOUNT 

(A  separate  account  should  be  carried  for  each  Tannery) 


ACCOUNT  No.  69 


DATE 

1922 


ITEMS 


From 
Account 

No. 


DEBIT 


DATE 
1922 


ITEMS 


To 

Account 

No. 


Jan. 


Betterment  Inventory' 


Payroll 

Tanning  Extracts 

Tanning  Oils  and  Greases. . 

Tanning  Chemicals 

Tanning  Barks 

Miscel.  Materials  and  Supp 

Fuel 

Leach  House  Liquor 

Water  purchased 

Light  Heat  and  Power  Pur- 
chased   

Depreciation — Buildings . . . 

Depreciation — Machinery  . 

Depreciatbn — Tools  and 
Equipment 

Depreciation — Furniture 
and  Fixtures 

Insurance — Fire  and  Gen.. 

Insurance — Liability 

Taxes — State 

Taxes — Real  Estate  or 
Personal  Property 

Stationery  and  Printing.  . . 

Telephone  and  Telegraph . . 

Postage 

Traveling  Expense 

Welfare  Work 


61 
621 

622 
623 
624 
625 
626 
627 
63 

64 
651 
652 

653 

654 
661 
6r,2 
671 

672 

681 
682 
683 
684 
685 


Jan.  31 

31 

31 
31 

31 
31 

31 
31 

31 

31 

31 

31 

31 
31 

31 
31 

31 
31 

31 


c  Selling  Dcpt.  Light,  heat 

and  power 

c  Administration   Dcpt. 

Light,  heat  and  power., 
c  Light,  heat  and  power  sold 
c  Selling  Dept.  Maintenance 

and  repairs 

c  Selling  Dept. — Stable  Exp. 
c  Hide  and  Skin  Purchases 

and  Stores — Stable  Exp. 
c  Selling  Dept. — Garage  Exp. 
c  Hide  and  Skin  Purchases 

and  Stores — Garage  Exp. 
c  Administration  Dept. — 

Garage  Expense 

c  Selling  Dept.  R.  R.  Siding 

and  Equipment  Expense, 
c  Hide  and  Skin  Purchases  & 

Stores,  R.  R.  Sid.  and 

Equipt.  Expense 

c  Administration  Dcpt. — 

Stable  Expense 

c  Leach  House  Liquor. 


c  By-Product  Sales— By-Pro- 
duct  Dept.  Exp 

c  Rawstock  Warehouse  Exp. 

c  Finished  Leather — Mfg. 
cost — Grains 

c  Finished  Splits — Mfg.  cost 

c  Rcfinishing  Expense 


Betterment  Inventory 


c — By  credit  memo  from  cost 
records  transferring  charge 
from  manufacturing  accounts 
to  their  proper  departments 
accounts. 


44 

43 


44 
44 

51 
44 

51 

43 

44 

51 

43 
627 


53 

55 
56 
44 


CREDIT 


11)0 


COST  LELDGER  ACCOUNTS 


ADMINISTRATION  EXPENSE  ACCOUNTS 


ADMINISTRATION— SALARIES 


DATE 

1922 


ITEMS 


Jan. 
Jan. 
Jan. 
Jan. 


31 
31 
31 
31 


Executives'  Salaries 

Clerks'  Salaries 

Stenographers'  Salaries. 
Bookkeepers'  Salaries.  . 


From 

Aci;ount 
No. 


DEBIT 


DATE 
1922 


ITEMS 


4311 

Jan. 

31 

4312 

4313 

4314 

Profit  and  Loss. 


ACCOUNT  No.    43! 


To 

Account 
No. 


CREDIT 


43 


EXECUTIVES'  SALARIES-ADMINISTRATION  EXPENSE 


DATE 
1922 


ITEMS 


From 
Account 

Nj. 


DEBIT 


DATE 
1922 


ITEMS 


Jan.        31 


Payroll. 


4.i 


Jan.      31 


ACCOUNT  No.  4311 


To 

Account 

Nu. 


CREDIT 


Administration — Salaries . 


431 


CLERKS'  SALARIES— ADMINISTRATION  EXPENSE 


ACCOUNT  No.  43/2 


DATE 
1922 

Jan.       31 


ITEMS 


From 

Account 

Nc. 


DEBIT 


DATE 

1922 


ITEMS 


To 

Account 
No. 


CREDIT 


Payroll. 


43 


Jan.     31 


Administration — Salaries . 


431 


191 


STENOGRAPHERS'  SALARIES—ADMINISTRATION  EXPENSE  ACCOUNT  No.  4313 


DATE 
1922 


ITEMS 


From 

Account 

No. 


DEBIT 


DATE 
1922 


ITEMS 


To 
Account 

No. 


CREDIT 


Jan. 


31 


Payroll. 


43 


Jan.     31 


Administration — Salaries.  . 


431 


BOOKKEEPERS'  SALARIES- ADMINISTRATION  EXPENSE 


DATE 
1922 


ITEMS 


Jan.        31 


Payroll. 


ACCOUNT  No.  4314 


From 

Account 

No. 


DEBIT 


DATE 
1922 


ITEMS 


To 
Account 

No. 


CREDIT 


43 


Jan.     31 


Administration — Salaries . 


431 


GENERAL  ADMINISTRATION  EXPENSE 


DATE 
1922 


ITEMS 


Jan. 


31 
31 
31 
31 
31 
31 
31 
31 
31 
31 
31 
31 
31 
31 


Stationery  and  Printing.  . 
Telephone  and  Telegraph. 

Postage 

Depreciation 

Insurance 

Taxes 

Life  Insurance 

Traveling  Expense 

Directors'  Fees 

Donations 

Legal  Expense 

Pensions 

Subscriptions  and  Dues.  . 
Welfare  Work 


From 
Account 

No. 


4321 
4322 
4323 
4324 
4325 
4326 
4327 
4328 
4329 
4330 
4331 
4332 
4333 
4334 


DEBIT 


DATE 
1922 


ITEMS 


Jan.      31 


Profit  and  Loss. 


ACCOUNT  No.  432 


To 
Account 

No. 


43 


CREDIT 


STATIONERY  AND  OFFICE  SUPPLIES-ADMINISTRATION 
EXPENSE 


DATE 
1922 


ITEMS 


From 

Account 

No. 


Jan.        31 


Stationery  and  Printing.  .  . 


43 


DEBIT 


DATE 
1922 


ITEMS 


Jan.      31 


ACCOUNT  No.  4321 


To 

Account 

No. 


CREDIT 


Administration — Gen.  Exp . 


432 


192 


TELEPHONE  A\D  TELEGRAPH  EXPENSE— ADM  I  \' I  STRATI  ON 
EXPENSE 


ACCOUNT  No.  4322 


DATE 
1922 


ITEMS 


From 
Account 

No. 


DEBIT 


DATE 
1922 


ITEMS 


To 

Account 

No. 


CREDIT 


Jan.       31 


Telephone  and  Telegraph ...      43 


Jan.     31 


Administration — Gen.  Exp. 


432 


POSTAGE—ADXUN I  STRATI  ON  EXPENSE 


ACCOUNT  No.  4323 


DATE 
1922 


ITEMS 


From 
Account 

No. 


DEBIT 


DATE 
1922 


ITEMS 


Jan.       31 


To 

Account 
No. 


CREDIT 


Postage . 


43 


Jan.      31 


Administration — Gen.  Exp . 


432 


DEPRECIATION-ADMINISTRATION  EXPENSE 


ACCOUNT  No.  4324 


DATE 
1922 


ITEMS 


From 

Account 

No. 


DEBIT 


DATE 
1922 


ITE.MS 


Jan.        31 
31 


To 
Account 

No. 


CREDIT 


Depreciation — Buildings j     43 

Depreciation — Furniture 
and  Fixtures 


43 


Jan.     31 


Administration — Gen.  Exp . 


432 


INSURANCE— ADMINISTRATION  EXPENSE 


DATE 
1922 


ITEMS 


From 
i\ccount 

No. 


DEBIT 


DATE 

1922 


ITEMS 


Jan.        31 
31 


Insurance — Fire  and  Gen..  . !     43 
Insurance — Liability \     43 


Jan.     31 


ACCOUNT  No.  4325 


lo 
Account 

No. 


CREDIT 


Administration — Gen.  Exp  . 


432 


TAXES— ADMINISTRATION  EXPENSE 


DATE 
1922 


ITEMS 


Froin 

Account 

No. 


DEBIT 


Jan.        31 


Taxes — State 

Taxes — Personal  Property 
and  Real  Estate 


43 
43 


ACCOUNT  No.  4326 


DATE 
1922 


ITEMS 


To 

Account 

No. 


CREDIT 


Jan.      31 


Administration — Gen.  Exp 


432 


193 


LIFE  INSURANCE  PREMIUMS— ADMINISTRATION  EXPENSE        ACCOUNT  No.  4327 


DATE 

1922 


ITEMS 


From 

Account 
No. 


DEBIT 


DATE 
1922 


ITEMS 


To 

Account 
No. 


CREDIT 


Jan.       31   I  Life  Ins.  for  Executives.  .  . .  i     43 


J.in.     31  I  Administration — Gen.  Exp.i     432 


EXECUTIVES'  TRAVELING  EXPENSE— ADMINISTRATION 
EXPENSE 


ACCOUNT  No.  4328 


DATE 

1922. 


ITEMS 


From 

Account 

No. 


DEBIT 


DATE 
1922 


ITE.MS 


lo 
Account         CREDIT 

No. 


Jan.       31   '  Traveling  Expense. 


43 


Jan.     31      Administration — Gen.  Exp.;     432 


DIRECTORS'  FEES—ADMINISTRATION  EXPENSE 


ACCOUNT  No.  4329 


DATE 
1922 


ITEMS 


From 

Account 

No. 


i      DEBIT 


DATE 
1922 


FTEMS 


To 
Account 

No. 


CREDIT 


Jan.       31   I  Directors'  Fees. 


43 


Jm.      31 


Administration — Gen.   Exp.j     432 


DONATIONS— ADMINISTRATION  EXPENSE 


ACCOUNT  No.  4330 


DATE 
1922 

ITEMS 

From 

Account 

No. 

DEBIT 

DATE 

1922 

ITEMS 

To 
Account 

No. 

CREDIT 

Jan.       31 

1 
Donations 

43 

1 
Tan.     31   '  Administration — Gen.  Exp. 

432 

t 

LEGAL  EXPENSE— ADMINISTRATION  EXPENSE 


ACCOUNT  No.  4331 


DATE 
1922 

ITEMS 

From 

Account 

No. 

DEBIT 

DAIE 
1922 

IlLMS 

To 

Account 
No. 

CREDIT 

Jan.        31      Legal  Expense 

43 

Jm.     31 

Administration — Gen.  Exp  .  •     432 

i 

194 


PENS  I ONS—ADM INISTRA  TI  ON  EXPENSE 


ACCOUNT  No.  4332 


DATE 
1922 


ITEMS 


Fiom 

Account 
No. 


DEBIT 


DATE 
1922 


ITEMS 


To 
Account 

No. 


CREDIT 


Jan.        31 


Pensions . 


43 


Jan.      31      Administration — Gen.  Exp. 


432 


SUBSCRIPTIONS  AND  DUES— ADMINISTRATION  EXPENSE 


ACCOUNT  No.  4333 


DATE 
1922 

ITEMS 

From 
Account         DEBIT 

No. 

DA  IE 
1922 

ii'EMS 

To 

Account 

No. 

CREDIT 

Jan.        31      Subscriptions  and  dues  paid. 

43 

1 

Jan.     31 

Administration — Gen.  Exp  . 

432 

WELFARE  WORK—ADMINISTRJ.TION  EXPENSE 


ACCOUNT  No.  4334 


DATE 

1922 


ITEMS 


From 
Account 

No. 


DEBIT 


DATE 
1922 


ITEMS 


To 
Account 

No. 


CREDIT 


Jan.       31   !  Welfare  Work 43 


Jan.      31 


Administration — Gen.  Exp. 


432 


195 


SELLING  EXPENSE  ACCOUNTS 


SELLING  DEPARTMENT  SALARIES 


DATE 

1922 


ITEMS 


From 
Account 

No. 


Jan.       31 

31 
31 
31 


Sales  Managers'  and  Sales- 
men's Salaries 

Salesmen's  Commissions. . . 

Clerks'  Salaries 

Stenographers'  Salaries 


4411 
4412 
4413 
4414 


DEBIT 


DATE 
1922 


ITEMS 


Jan.     31 


Profit  and  Loss 


ACCOUNT  No.  441 


To 

Accouni 

No. 


CREDIT 


44 


SALES  MANAGER'S  AND  SALESMEN'S  SALARIES 


DATE 
1922 


ITEMS 


Fiwn 

Account 

No. 


DEBIT 


DATE 
1922 


ITE.MS 


Jan.       31 


Payroll 44     I 


ACCOUNT  No.  4411 


To        ii 
Account     j    CREDIT 

No.        ^1 


Jan.     31   j  Selling  Dept. — Salaries. 


441 


SALESMEN'S  COMMISSIONS 


ACCOUNT  No.  4412 


DATE 
1922 


ITEMS 


From 

Account 

No. 


DEBIT 


DATE 

1922 


ITE.MS 


To 
Account 

No. 


CREDIT 


Jan.        31      Commissions i     44 


Jan.      31 


Selling  Dept. — Salaries 441 


CLERKS'  SALARIES— SELLING  DEPT. 


ACCOUNT  No.  44/3 


DATE 
1922 


ITEMS 


Fiom 

Account 

No. 


DEBIT 


DATE 
1922 


ITEMS 


Jan.       3 1   ;  Payroll 44 


Jan.      31 


Selling  Dept. — Salaries. 


441 


T 

lo  I 

Account         CREDIT 

No.       '  I 


196 


STENOGRAPHERS'  SALARIES— SELLING  DEPT. 


ACCOUNT  No.  4414 


DATE 
1922 

ITEMS 

From 
Account 

No. 

DEBIT 

DATE 
1922 

llEMS 

To 

Account 

No. 

CRFDIT 

Jan.       31 

Payroll 

1 
44 

Jan.     31 

Selling  Dept. — Salaries 

441 

ADVERTISING— SELLING  EXPENSE 


ACCOUNT  No.  442 


DATE 
1922 

ITEMS 

From 

Atccount 

No. 

DEBIT 

DATE 

1922 

HEMS 

To 
Account 

No. 

CREDIT 

Jan.       31 

Advertising 

44 

Jan.     31 

Profit  and  Loss 

44 

TRAVELING  EXPENSE— SELLING  DEPT. 


ACCOUNT  No.  443 


DATE 
1922 

ITEMS 

From 
A:count 

No. 

DEBIT 

DATE 
1922 

HEMS 

To 

Account 

No. 

CREDIT 

Jan.       31 

Expenses  for  Traveling 

44 

Jan.     31 

Profit  and  Loss 

44 

. 

SAMPLES— SALES  DEPT. 


ACCOUNT  No.  444 


DATE 
1922 

ITEMS 

FlDOl 

A<xount 
No. 

DEBIT 

DATE 
1922 

HEMS 

To 

Account 

No. 

CREDIT 

Jan.       31 

Samples 

44 

1 

Jan.     31 

Profit  and  Loss 

44 

STABLE,  GARAGE  AND  RAILROAD  SIDING  AND  EQUIPMENT 

EXPENSE— DRAY  AGE— SELLING  DEPT.  ACCOUNT  No.  445 


DATE 
1922 

ITEMS 

From 
Account 

No. 

DEBIT 

DATE 
1922 

ITEMS 

To 
Account 

No. 

CREDIT 

Jan.       31 

Stable  Expense 

44 
44 

44 

1 

Jan.     31 

Profit  and  Loss 

44 

31 

Garage  Expense 

31 

R.R.Sid,  and  Equip.  EIxp. .  . 

197 


WAREHOUSE,  FINISHED  LEATHER— SELLING  EXPENSE 


ACCOUNT  No.  446 


DATE 

1922 

ITEMS 

Fiom 
Account         DEBIT 

No.      1 

DATE 
11)22 

ITEMS 

To 

Account 
No. 

CRFDIT 

Jan.       31 

Leather  Warehouse:  — 
Labor           . .  . .  ; 

4461 
4462 
4463 
4464 
4465 
4466 
4467 

1 

Jan,     31 

Profit  and  Loss 

44 

Materials 

Light,  heat  and  power. . .  . 
Maintenance  and  Repairs. 
Depreciation 

Taxes     

Insurance 

FINISHED  LEATHER  WAREHOUSE— LABOR— SELLING  EXPENSE    ACCOUNT  No.  4461 


DATE 
1922 

ITEMS 

Fiom 
Account 

No. 

DEBIT 

DA  IE 
1922 

1 

HTEMS 

To 

Account 

No. 

CREDIT 

Jan.       31 

Payroll 

44 

Jan       31 

Leather  Warehouse 

446 

FINISHED  LEATHER  WAREHOUSE— MATERIALS 
SELLING  EXPENSE 


ACCOUNT  No.  4462 


DATE 
1922 

ITEMS 

From 

Account 

No. 

DEBIT 

D>^TE 
1922 

ITEMS 

To 

Account 

No. 

CREDIT 

Jan.        31 

Miscel.  Materials  and  Suppl. 

44 

Jan.      31 

Leather  Warehouse 

446 

1 

FINISHED  LEATHER  WAREHOUSE— LIGHT,  HEAT  AND  POWER 
SELLING  EXPENSE 


ACCOUNT  No.  4463 


DATE 
1922 


ITEMS 


From 

Account 

No. 


DEBIT 


DATE 
1922 


ITEMS 


To 

Account 

No. 


CREDIT 


Jan.       31 


Light,  heat  and  power. 


44 


Jan.     31 


Leather  Warehouse. 


446 


FINISHED  LEATHER  WAREHOUSE— MAINTENANCE  AND 
REPAIRS— SELLING  EXPENSE 


ACCOUNT  No.  4464 


DATE 

1922 


ITEMS 


From 
Account 

No. 


DEBIT 


DATE 
1922 


ITEMS 


To 

Account 

No. 


CREDIT 


Jan.        31 


Maintenance  and  Repairs. . .      44 


Jan.     31 


Leather  Warehouse 446 


198 


FINISHED  LEATHER  WAREHOUSE— DEPRECIATION 


ACCOUNT  No.  4465 


DATE 
1922 

ITEMS 

From 
Acix>unt 

No. 

DFRIT 

DATE 
1922 

ITEMS 

To 

Account 

No. 

CREDIT 

Jan.       31 

Depreciation — Buildings..  . . 
Depreciation — Maciiincry.. . 
Depreciation — Tools  and 
Equipment 

4-4 
44 

4:4 

44 

i 

Jan.     31 

Leather  Warehouse 

446 

I 

1 
1 

1 

Depreciation — Furniture 
and  Fixtures 

FINISHED  LEATHER  WAREHOUSE— TAXES— SELLING 
EXPENSE 


ACCOUNT  No.  4466 


DATE 
1922 


ITEMS 


From 

Ac<»unt 

No. 


DEBIT 


DATE 
1922 


ITEMS 


To 
Account 

No. 


CREDIT 


Jan.        31 


Taxes — State 44 

Taxes — Personal  property 

and  Real  Estate i     44 


Jan.     31 


Leather  Warehouse. 


446 


FINISHED  LEATHER  WAREHOUSE— INSURANCE— SELLING 
EXPENSE 


ACCOUNT  No.  4467 


DATE 
1922 

ITEMS 

Ftom 
Account 

Mo. 

DEBIT 

DATE 
1922 

HEMS 

To 

Account 
No. 

CRFDIT 

Jan.       31 

Insurance — Fire  and  Gen..  . 
Insurance — Liability 

44 
44 

f 

1 

Jan.     31      Leather  Warehouse 

446 

FREIGHT  ON  LEATHER— SELLING  DEPT.  EXPENSE 


ACCOUNT  No.  447 


DATE 
1922 

ITEMS 

Ftom 
Account 

Mo. 

DEBIT 

DATE 
1922 

1 

IlLMS 

To 

Account 

No. 

CRFDIT 

Jan.        31 

Freight 44 

Jan.      31 

Profit  and  Loss 

44 

199 


MISCELLANEOUS  EXPENSE— SELLING  DEPT. 


j\i 


ACCOUNT  No.  448 


DATE 
1922 


ITEMS 


I     Ficm    I 
I  Account  I 

No.    I 


DEBIT 


Jan. 


31 
31 
31 
31 
31 
31 
31 
31 


Stationery  and  Printing.  . 
Telephone  and  Telegraph. 

Postage 

Depreciation 

Taxes 

Insurance 

Light,  Heat  and  Power. . . 
Welfare  Work 


4481 
4482 
4483 
4484 
4485 
4486 
4487 
4488 


DATE 
1922 


ITEMS 


Jan.     31 


Profit  and  Loss . 


To 

Account 

No. 


CREDIT 


44 


STATIONERY  AND  OFFICE  SUPPLIES— SELLING  DEPT. 
MISCELLANEOUS  EXPENSE 


DATE 
1922 


ITEMS 


From 
Account 

No. 


DEBIT 


DATE 
1922 


ITEMS 


Jan.       31 


Stationery  and  Printing.  . .  . 


44 


ACCOUNT  No.  4481 


To 

Account 

No. 


CREDIT 


Jar.     31      Miscellaneous — Selling  Exp. 


448 


TELEPHONE  AND  TELEGRAPH— SELLING  DEPT, 
MISCELLANEOUS  EXPENSE 


ACCOUNT  No.  4482 


DATE 
1922 


ITEMS 


From 

Account 

No. 


DEBIT 


DATE 
1922 


ITEMS 


To 
Account 

No. 


CREDIT 


Jan.       31 


Telephone  and  Telegraph. 


44 


Jan.     31 


Miscellaneous — Selling  Exp. 


448 


POSTAGE— SELLING  DEPT.— MISCELLANEOUS  EXPENSE 


ACCOUNT  No.  4483 


DATE 
1922 


ITEMS 


Fiom 
Account 

No. 


DEBIT 


DATE 
1922 


ITEMS 


To 
Account 

No. 


CREDIT 


Jan.        31 


Postage. 


44 


Jan.      31      Miscellaneous — Selling  Exp. 


448 


DEPRECIATION— SELLING  DEPT.— MISCELLANEOUS  EXPENSE     ACCOUNT  No.  4484 


DATE 
1922 


ITEMS 


From 
Account 

No. 


DEBIT 


DATE 
1922 


ITEMS 


To 
Account 

No. 


CREDIT 


Jan. 


31 
31 


Depreciation — Building. 

Depreciation — Furniture 

and  Fixtures 


44 
44 


Jan.     31 


Miscellaneous — Selling  Exp. 


448 


200 


TAXES—SELLING  DEPT.— MISCELLANEOUS  EXPENSE 


ACCOUNT  No.    4485 


DATE 
1922 


Jan. 


31 
31 


ITEMS 


rrora 

A:count 

No. 


DEBIT 


DATE 
1922 


ITEMS 


To 
Account 

No. 


CREDIT 


Taxes — State 

Taxes — Real  Estate  and  Per- 
sonal Property 


44 


Jan.     31 


Miscellaneous — Selling  Exp. 


448 


INSURANCE— SELLING  DEPT— MISCELLANEOUS  EXPENSE  ACCOUNT  No.  4486 


DATE 
1922 


ITEMS 


Ftom 

Account 

No. 


DEBIT 


DATE 
1922 


ITEMS 


To 

Account 

No. 


CREDIT 


Jan. 


31 
31 


Insurance — Fire  and  Gen., 
Insurance — Liability , 


44 
44 


Jan.     31 


Miscellaneous — Selling  Exp. 


448 


LIGHT,  HEAT  AND  POWER— SELLING  DEPT— MISCELLANEOUS 


EXPENSE 

ACCOUNT  Nc 

..  4487 

DATE 
1922 

ITEMS 

Fiom 
Acfount 

Mo. 

DEBIT 

DAIE 
1922 

ITEMS 

To 

Account 

No. 

CREDIT 

Jan.       31 

Light,  heat  and  power 

44 

Jan.      31 

Miscellaneous — Selling  Exp. 

448 

WELFARE  WORK— SELLING  DEPT— MISCELLANEOUS  EXPENSE     ACCOUNT  No.  4488 


DATE 
1922 


ITEMS 


From 
Account 

No. 


DEBIT 


DATE 
1922 


ITEMS 


To 
Account 

No. 


CREDIT 


Jan.        31 


Welfare  Work. 


44 


Jan.     31 


Miscellaneous — Selling  Exp. 


448 


REFINISHING  EXPENSE— SELLING  DEPT 


ACCOUNT  No.  449 


DATE 
1922 

ITEMS 

Fica 
Accciunt 

N.J. 

DEBIT 

DAIE 

1922 

HEMS 

To 

Account 

No. 

CRFDIT 

Jan.       31 

Expense  of  RelinishingLeath- 
er  for  special  orders 

1 

1 

Jan.     31 

Profit  and  Loss 

44 

201 


MANUFACTURING  DEPARTMENTAL  ACCOUNTS 


HIDE  HOUSE 


DATE 
1922 


Jan.       31 

31 
31 
31 


ITEMS 


From 
Accounl 

No. 


DEBIT 


Betterment  Inventory. 


Hide  House — Direct  Labor. 
Hide  House — Direct  Mat.. 
Hide  House — Overhead  . . . 


69 

711 

712 
713 


DATE 
1922 


Jan.     31 
31 


ACCOUNT  No.  71 


ITEMS 


To 
Account 

No. 


Betterment  on  Stock  deliv- 
ered to  Beam  House .... 


Inventory — Betterment  on, 
stock  remaining , 


72 
69 


CREDIT 


HIDE  HOUSE— DIRECT  LABOR 


ACCOUNT  No.  7// 


DATE 
1922 

ITEMS 

Fioin 
Accounl 

No. 

DEBIT 

DATE 
1922 

liLMS 

To 
Account 

No. 

CREDIT 

Jan.        31 

Payroll — Direct  Labor 

69      1 

1  Jan.      31 

Hide  House 

71 

HIDE  HOUSE— DIRECT  MATERIALS 


DATE 
1922 


ITEMS 


Jan. 


31 


Direct  Materials. 


Ftom 

Account 

No. 


DEBIT 


69 


DATE 
1922 


ACCOUNT  No.  712 


ITEMS 


Jan.      31 


Hide  House. 


To 
Account 

No. 


CREDIT 


71 


HIDE  HOUSE— OVERHEAD 


DATE 
1922 


Jan. 


31 
31 
31 

31 
31 
31 
31 
31 
31 

31 


ITEMS 


From 

Account 

No. 


Hide  House  Overhead: — 

Indirect  Labor 

Indirect  Miscel.  Materials 

and  Supplies 

Light,  heat  and  power.  .  .  . 
Maintenance  and  Repairs 

Depreciation 

Insurance 

Taxes 

Stable,  Garage  and  R.  R. 
Siding  and  Equipment. 
General  or  Miscel.Expense 


7131 

7132 
7133 
7134 
7135 
7136 
7137 

7138 
7139 


ACCOUNT  No.  713 


DEBIT 


DATE 
1922 


ITEMS 


Jan.     31 


Hide  House. 


To 
Account 

No. 


71 


CREDIT 


202 


HIDE  HOUSE— OVERHEAD— INDIRECT  LABOR 


ACCOUNT  No.  7/3/ 


DATE 
1922 

ITEMS 

From 

Account 

No. 

DEBIT 

DATE 
1922 

ITEMS 

To 
Account 

No. 

CREDIT 

Jan.       31 

Payroll — Indirect  Labor 

69 

Jan.     31      Hide  House  Overhead 

713 

HIDE  HOUSE— OVERHEAD— INDIRECT  MATERIALS 


ACCOUNT  No.  7  J  32 


DATE 
1922 


ITEMS 


From 
Account 

No. 


DEBIT 


DATE 
1922 


ITEMS 


To 

Account 

No. 


CREDIT 


Jan.       31 


Indirect  Miscel.  Materials, 
and  Supplies 


69 


Jan.      31 


Hide  House  Overhead. 


7i: 


HIDE  HOUSE— OVERHEAD— LIGHT,  HEAT  AND  POWER 


ACCOUNT  No.  7133 


DATE 
1922 

ITEMS 

From 
Account 

No. 

DEDIT 

^^]f                            ITEMS  • 

To 

Account 

No. 

CREDIT 

Jan.       31  1  Light,  heat  and  power 81 

i 

j 

Jan.      31 

Hide  House  Overhead 

713 

i 

HIDE  HOUSE— OVERHEAD— MAINTENANCE  AND  REPAIRS  ACCOUNT  No.  7134 


DATE 
1922 


ITEMS 


From 

Account 

No. 


DEBIT 


DATE 
1922 


ITEMS 


To 
Account 

No. 


CREDIT 


Jan.        31 


Maintenance  and  Repairs.. .       82 


Jan.      31 


Hide  House  Overhead i     713 


HIDE  HOUSE— OVERHEAD— DEPRECIATION 


ACCOUNT  No.  7135 


203 


HIDE  HOUSE— OVERHEAD— INSURANCE 


ACCOUNT  No.  7/36 


DATE 
1922 


ITEMS 


Fiom 

Account 

No. 


DEBIT 


DATE 
1922 


ITEMS 


To 
Accouol 

No. 


CREDIT 


Jan.       31 


Insurance. 


69 


Jan.     31 


Hide  House  Overhead. 


713 


HIDE  HOUSE— OVERHEAD— TAXES 


ACCOUNT  No.  7137 


DATE 
1922 


ITEMS 


From 

Account 

No. 


DEBIT 


DATE 
1922 


ITEMS 


To 
Account 

No. 


CREDIT 


Jan.       31      Taxes. 


69 


Jan.     31 


Hide  House  Overhead. 


713 


HIDE  HOUSE— OVERHEAD— STABLE— GARAGE— RAILROAD 
SIDING  AND  EQUIPMENT  EXPENSE 


DATE 
1922 


ITEMS 


From    j 
Account 
No. 


DEBIT 


DATE 

1922 


ITEMS 


Jan.       31 

31 
31 


Stable  Expense 

Garage  Expense 

R.R.Sid,  and  Equip.  Exp. 


83 
84 
87 


Jan.     31 


ACCOUNT  No.  7138 


Hide  House  Overhead . 


To 

Account 

No. 


CREDIT 


713 


HIDE  HOUSE-OVERHEAD-GENERAL  OR  MISCELLANEOUS  ACCOUNT  No.  7139 


DATE 
1922 


ITEMS 


Fiom 
Account 

No. 


DEBIT 


DATE 
1922 


ITEMS 


Jan.       31 


General  or  Miscel.  Expense. 


86 


Jan.     31      Hide  House  Overhead. 


To        II 
Account    !     CREDIT 

No.  ! 


713 


204 


BEAM  HOUSE 


DATE 
1922 


Jan. 


31 
31 
31 


ITEMS 


Betterment  Inventory. 


From 

Account 

No. 


Betterment    on    Stock    re- 
ceived from  Hide  House .  . 

Beam  House — Direct  Labor 
Beam  House — Direct  Mater. 
Beam  House — Overhead 


DEBIT 


69 


71 

721 
722 
723 


DATE 
1922 


Jan.     31 
Jan.      31 


ACCOUNT  No.  72 


ITEMS 


To 
Account 

No. 


Betterment  on  Stock  deliv- 
ered to  Tan  Yard 


Betterment  Inventory  on 
stock  remaining 


73 
69 


CREDIT 


BEAM  HOUSE— DIRECT  LABOR 


DATE 
1922 


ITEMS 


Jan.        31 


Payroll — Direct  Labor. 


From 
Account 

No. 


DEBIT 


DATE 
1922 


69 


Jan.     31 


ITEMS 


Beam  House. 


ACCOUNT  No.  721 


To 

Account 

No. 


72 


CREDIT 


BEAM  HOUSE-DIRECT  MATERIALS 


DATE 
1922 


ITEMS 


Jan..      31 
31 


From 
Account 

No. 


Tanning  Chemicals 

Miscel. — Direct  Materials.  . 


DEBIT 


69 
69 


DATE 
1922 


ITEMS 


Jan.     31 


Beam  House. 


ACCOUNT  No.  722 


To 

Account 
No. 


CREDIT 


72 


BEAM  HOUSE— OVERHEAD 


DATE 
1922 


Jan. 


31 
31 
31 

31 
31 
31 
31 
31 
31 


ITEMS 


Fiom 

Account 

No. 


DEBIT 


Beam  House  Overhead: — 

Indirect  Labor 

Indirect  Miscel.  Materials 

and  Supplies 

Light,  heat  and  power...  . 
Maintenance  and  Repairs. 

Depreciation 

Insurance 

Taxes 

General  or  Miscel.  Exp..  . 


7231 

7232 
7233 
7234 
7235 
7236 
7237 
7239 


DATE 
1922 


ITEMS 


Jan.     31 


Beam  House. 


ACCOUNT  No.  723 


To 

Account 

No. 


72 


CREDIT 


205 


BEAM  HOUSE— OVERHEAD-INDIRECT  LABOR 


DATE 
1922 


ITEMS 


From 
Account 

No. 


DEBIT 


DATE 

1922 


Jan.       31 


Pavroll — Indirect  Labor. 


69 


ACCOUNT  No.  7231 


ITEMS 


To 

Account 
No. 


CREDIT 


Tan.     31      Beam  House  Ov^erhead 723 


BEAM  HOUSE— OVERHEAD-INDIRECT  MATERIALS 


ACCOUNT  No.  7232 


DATE 
1922 


ITEMS 


Fiom 

Account 

No. 


DEBIT 


DATE 
1922 


ITEMS 


Jan.       31 


Indirect  Miscel.   Materials 
and  Supplies 


69 


Jin.     31 


Beam  House  Overhead. 


To 

Account 

No. 


CREDIT 


723 


BEAM  HOUSE— OVERHEAD— LIGHT,  HEAT  AND  POWER 


ACCOUNT  No.  7233 


DATE 
1922 

ITEMS 

Fiom 
Account 

No. 

DEBIT 

DATE 
1922 

IlfclMS 

To 
Account 

No. 

CREDIT 

Jan.       31 

i 
Light,  heat  and  power \     81 

Jan.      31      Beam  House  Overhead 

723 

BEAM  HOUSE— OVERHEAD— MAINTENANCE  AND  REPAIRS  ACCOUNT  No.  7234 


DATE 
1922 


ITEMS 


Fram 

Account 

No. 


DEBIT 


DATE 
1922 


ITEMS 


Jan.        31   1  Maintenance  and  Repairs.  ..j     82 


Jan.      31 


Beam  House  Overhead. 


To 
Account 

No. 


CREDIT 


723 


20S 


BEAM  HOUSE— OVERHEAD— DEPRECIATION 


ACCOUNT  No.  7235 


DATE 

1922 

ITEMS 

Fiom 
Account 

No. 

DEBIT 

DATE 
1922 

MEMS 

To 

Account 

No. 

CREDIT 

Jan.       31 

DeDreciation 

69 

Jan.     31 

Beam  House  Overhead 

723 

BEAM  HOUSE— OVERHEAD— INSURANCE 


ACCOUNT  No.  7236 


DATE 
1922 


ITEMS 


Fiom 
Account 

No. 


DEBIT 


Jan.        31 


Insurance. 


69 


DATE 
1922 


ITEMS 


To 

Account 
No. 


CREDIT 


Jan.     31 


Beam  House  Overhead. 


723 


BEAM  HOUSE— OVERHEAD— TAXES 


ACCOUNT  No.  7237 


DATE 
1922 

ITEMS 

Fr»i 

Account 

No. 

DEBIT 

DATE 
1922 

ITEMS 

To 

Account 

No. 

CREDIT 

Jan.       31 

Taxes         

69 

Tan.     31 

Beam  House  Overhead 

723 

1 

BEAM  HOUSE— OVERHEAD— GENERAL  OR  MISCELLANEOUS         ACCOUNT  No.  7239 


DATE 
1922 

ITEMS 

From 

Account 

No. 

DEBIT 

DATE 
1922 

IILMS 

To 
Account 

No. 

CREDIT 

Jan.       31      General  or  Miscel.  Expense.      86 

1 

Jan.     31 

Beam  House  Overhead 

723 

207 


TAN  YARD 


ACCOUNT  No.  73 


DATE 
1922 


Jan. 


31 
31 
31 


ITEMS 


I    From 
;  Account  i 
No.    I 


Betterment  Inventory. 


Betterment    on    Stock    re- 
ceived from  Beam  House. 


69 


72 


Tan  Yard — Direct  Labor.  .  .  731 
Tan  Yard — Direct  Materials!  732 
Tan  Yard — Overhead 733 


DEBIT 


DATE 
1922 


ITEMS 


Jan.      31 


31 


Betterment  on  Stock  deliv- 
ered to  Splitting  and  Shav- 
ing Department 


Betterment    Inventory    on 
Stock  remaining 


To 

Account 

No. 


CREDIT 


74 
69 


TAN  YARD— DIRECT  LABOR 


ACCOUNT  No.  731 


DATE 
1922 

ITEMS 

From 

Account 

No. 

DEBIT 

DATE 
1922 

HEMS 

To 

Account 

No. 

CREDIT 

Jan.       31 

Payroll — Direct  Labor 

69 

Jan.     31 

Tan  Yard 

t 

73 

!l 

TAN  YARD— DIRECT  MATERIALS 


DATE 
1922 


Jan.       31 


ITEMS 


From 

Account 

No. 


DEBIT 


Tanning  Extracts 

Tanning  Chemicals 

Leach  House  Liquor.  .  . . 
Miscel.  Direct  Materials 


69 
69 
69 
69 


DATE 
1922 


ACCOUNT  No.  732 


ITEMS 


Jan.     31 


Tan  Yard. 


To 

Account 

No. 


73 


CREDIT 


TAN  YARD— OVERHEAD 


DATE 
1922 


Jan. 


31 
31 
31 

31 
31 
31 
31 
31 
31 


ITEMS 


From 
Account 

No. 


ACCOUNT  No.  733 


DEBIT 


Tan  Yard  Overhead: — 

Indirect  Labor 

Indirect  Miscel.  Materials 

and  Supplies 

Light,  heat  and  power. . .  . 
Maintenance  and  Repairs. 

Depreciation 

Insurance 

Taxes 

General  or  Miscel.  Exp. .  . 


7331  ; 

7332  i 

7333  i 
7334 
7335 
7336 
7337  I 
7339  I 


DATE 

1922 


ITEMS 


Ja;i.      31 


Tan  Yard, 


To 

Account 

No. 


CREDIT 


73 


208 


TAN  YARD— OVERHEAD— INDIRECT  LABOR 


ACCOUNT  No.  7331 


DATE 
1922 

ITEMS 

From 
Account 

Nc.. 

DEBIT 

DAIE 
1922 

I'iEMS 

To 
Account 

No. 

CRFDIT 

Jan.       31 

Payroll — Indirect  Labor 

[ 

69 

Jan.     31 

Tan  Yard  Overhead 

733 

TAN  YARD— OVERHEAD— INDIRECT  MATERIALS 


ACCOUNT  No.  7332 


DATE 
1922 


ITEMS 


From 
Account 

No. 


DEBIT 


DATE 
1922 


ITEMS 


Jan.        31 


Indirect  Miscel.  Materials 
and  Supplies 


69 


Jan.     31 


Tan  Yard  Overhead . 


To 
Accoimt 

No. 


CREDIT 


735 


TAN  YARD— OVERHEAD— LIGHT.  HEAT  AND  POWER 


DATE 
1922 


ITEMS 


From 

Account 

Nc. 


DEBIT 


DATE 
1922 


ITEMS 


Jan.       31 


Light,  heat  and  power. 


SI     I 


Jan.      31 


ACCOUNT  No.  7333 


To 

Account 

No. 


CREDIT 


Tan  Yard  Overhead . 


733 


TAN  YARD— OVERHEAD— MAINTENANCE  AND  REPAIRS 


ACCOUNT  No.  7334 


DATE 
1922 

ITEMS 

Fran 
Accoimt 

No. 

DEBIT 

DATE 
1922 

ITEMS 

To 
Account 

No. 

CRFPIT 

Jan.        31 

Maintenance  and  Repairs. . . 

82 

Jan.     31 

Tan  Yard  Overhead 

733 

209 


TAN  YARD— OVERHEAD— DEPRECIATION 


ACCOUNT  No.  7335 


DATE 
1922 

ITEMS 

From 

Account 

No. 

DEBIT 

DATE 
1922 

ITEMS 

To 

Account 
No. 

CREDIT 

1 

1 

Jan.       31      Depreciation 

69 

Jan.      31 

i 
Tan  Yard  Overhead |     733 

TAN  YARD— OVERHEAD— INSURANCE 


ACCOUNT  No.  7336 


DATE 

1922 

ITEMS 

From 

Account 

No. 

DFRIT 

DATE 
1922 

ITEMS 

To 

Account 

No. 

CREDIT 

1 

Jan.       31 

Insurance 

69 

Jan.      31 

Tan  Yard  Overhead 

733 

TAN  YARD— OVERHEAD— TAXES 


DATE 

1922 


ITEMS 


From 

Account 

No. 


DEBIT 


DATE 
1922 


ITEMS 


Jan.       31 


Taxes . 


69 


ACCOUNT  No.  7337 


To 

Account 

No. 


CREDIT 


Jan.     31      Tan  Yard  Overhead \     733 


TAN  YARD— OVERHEAD— GENERAL  OR  MISCELLANEOUS 


ACCOUNT  No.  7339 


DAIE 
1922 

ITEMS 

From 

Account 

No. 

DEBIT 

DATE 
1922 

IILMS 

To 
Account 

No. 

CREDIT 

Jan.       31 

General  or  Miscel.  Expense. 

86 

Jan.     31      Tan  Yard  Overhead 

733 

210 


SPLITTING  AND  SHAVING  DEPARTMENT 


ACCOUNT  No.  74 


DATE 
1922 


ITEMS 


From 
Accoutit 

No. 


Jan. 

1 

1 

31 
31 
31 

Betterment  Inventory 

Betterment    on     Stock     re- 
ceived from  Tan  Yard 

Splitting  and  Shaving  Dept. 
— Direct  Labor 

69 

73 

741 

Splitting  and  Shaving  Dept. 

— Direct  Materials 

Splitting  and  Shaving  Dept. 

— Overhead 

742 
743 

1 

DEBIT 


DATE 
1922 


ITEMS 


To 
Account 

No. 


Jan.     31 


31 


Betterment  on  Stock,  deliv- 
ered to  Coloring  and  Fat- 
liquoring  Dept 


Betterment    Inventory    on 
Stock  remaining 


75 
69 


CREDIT 


SPLITTING  AND  SHAVING  DEPT.— DIRECT  LABOR 


ACCOUNT  No.  741 


DATE 

1922 

ITEMS 

From 
Account 

No. 

DEBIT 

DATE 
1922 

ITEMS 

To 
Account 

No. 

CREDIT 

Jan.       31 

Payroll — Direct  Labor 

69 

Jan.     31 

Splitting  and  Shaving  Dept. 

74 

SPLITTING  AND  SHAVING  DEPT— DIRECT  MATERIALS 


ACCOUNT  No.  742 


DATE 
1922 


ITEMS 


From 

Account 

No. 


DEBIT 


DATE 
1922 


ITEMS 


To 
Account 

No. 


CREDIT 


Jan.       31      Miscel.  Direct  Materials. 


69 


Jan.      31      Splitting  and  Shaving  Dept. 


74 


SPLITTING  AND  SHAVING  DEPT.— OVERHEAD 


ACCOUNT  No.  743 


DATE 

1922 

ITEMS 

From 
Account 

No. 

DEBIT 

DATE 
1922 

ITEMS 

To 

Account 
No. 

CREDIT 

Jan.       31 
31 

Splitting  and  Shaving  Dept. 
Overhead:  — 
Indirect  Labor 

7431 

7432 
7433 
7434 
7435 
7436 
7437 
7439 

1 

1 

Jan.     31 

Splitting  and  Shaving  Dept. 

74 

31 

Indirect  Materials  and 
Supplies 

31 
31 
31 
31 

Light,  heat  and  power. . .  . 
Maintenance  and  Repairs. 

Depreciation 

Insurance 

31 

Taxes 

31 

Genera!  or  Miscel.  Exp..  . 

211 


SPLITTING  AND  SHAVING  DEPARTMENT-OVERHEAD- 
INDIRECT  LABOR 


ACCOUNT  No.  7431 


DATE 
1922 


ITEMS 


Fiom 
Acccuot 

No. 


DEBIT 


DATE 
1922 


ITEMS 


To 

Account 

No. 


CREDIT 


Jan.        31 


Payroll — Indirect  Labor. 


69 


Jan.     31 


Splitting  and  Shaving  Dept. 

Overhead i     ' '♦^ 


SPLITTING  AND  SHAVING  DEPARTMENT— OVERHEAD- 
INDIRECT  MATERIALS 


ITEMS 


Jan.       31 


Misccl.— Indirect  Materials 
and  Supplies 


69 


ACCOUNT  No.  7432 


To 

Account 

No. 


CREDIT 


Jan.     31   [  Splitting  and  Shaving  Dept. 

Overhead ' '*•' 


SPLITTING  AND  SHAVING  DEPARTMENT-OVERHEAD-LIGHT,     ^^^^^^^  ^^  ^^^^ 
HEAT  AND  POWER  - 


DATE 
1922 


ITEMS 


Ftom 
Account 

No. 


DEBIT 


Di'i^TE 
1!?22 


ITEMS 


To 

Account 

No. 


CREDIT 


Jan.       31 


Light,  heat  and  power. 


81 


Jan.     31 


Splitting  and  Shaving  Dept. 
Overhead 


743 


SPLITTING  AND  SHAVING  DEPARTMENT-OVERHEAD— 
MAINTENANCE  AND  REPAIRS  


DATE 
1922 


ITEMS 


From 

Account 

No. 


DEBIT 


DATE 

1922 


ITEMS 


ACCOUNT  No.  7434 


To 

Account 

No. 


CREDIT 


Jan.        31 


Maintenance  and  Repairs. . .  |     82 


||  Jan.     31 


Splitting  and  Shaving  Dept., 
Overhead 743 


212 


SPLITTING  AND  SHAVING  DEPT. -OVERHEAD- 
DEPRECIATION 


ACCOUNT  No.    7435 


DATE 
1922 


ITEMS 


Jan.       31 


Depreciation. 


From 
Account 

No. 


DEBIT 


DATE 
1922 


ITEMS 


To 
Account 

No. 


69 


Jan.     31 


Splitting  and  Shaving  Dept. 
Overhead 


743 


CREDIT 


SPLITTING  AND  SHAVING  DEPT. -OVERHEAD— INSURANCE        ACCOUNT  No.  7436 


DATE 
1922 

ITEMS 

From 
Account 

No. 

DEBIT 

DATE 
1922 

ITEMS 

To 

Account 

No. 

CREDIT 

1 

: 

Jan.       31 

Insurance 

69 

Jan.      31 

Splitting  and  Shaving  Dept. 
Overhead 

743 

SPLITTING  AND  SHAVING  DEPT. -OVERHEAD— TAXES 


ACCOUNT  No.  7437 


DATE 

1922 

From 
ITE.MS                         Account 

No. 

DFRIT 

DA  IE 
1922 

ilLMS 

To 

Account 
No. 

CREDIT 

Jan.       31 

Taxes 

69 

1 

Jan.     31 

Splitting  and  Shaving  Dept. 
Overhead 

1 
743 

SPLITTING  AND  SHAVING  DEPT. -OVERHEAD— GENERAL  OR 
MISCELLANEOUS 


ACCOUNT  No.  7439 


DATE 
1922 


ITEMS 


From 
Account 

No. 


DEBIT 


DATE 
1922 


ITEMS 


To 

Account 
No. 


CREDIT 


Jan.        31 


General  or  Miscel.  Expense. 


86 


Jan.     31 


Splitting  and  Shaving  Dept. 
Overhead 


743 


213 


COLORING  AND  FATLIQUORING  DEPT. 


ACCOUNT  No.  75 


DATE 
1922 


Jan. 


31 
31 
31 


ITEMS 


From 

Account 

No. 


DEBIT 


Betterment  Inventory. 


69 


Betterment  on  Stock  received; 
from  Splitting  and  Shavingi 
Dept 74 


Coloring  and  Fatliquoring 
Dept. — Direct  Labor 

Coloring  and  Fatliquoring 
Dept. — Direct  Materials. 

Coloring  and  Fatliquoring 
Dept. — Overhead 


751 

752 
753 


DATE 
1922 


ITEMS 


To 
Account 

Nc. 


Jan.      31 
31 

31 


Refinishing  Expense j     8697 

76 


Betterment  on  Stock  deliv- 
ered to  Drying  Dept. .  .  . 


Betterment  Inventory  on      i 
stock  remaining i       69 


CREDIT 


COLORING  AND  FATLIQUORING  DEPT.— DIRECT  LABOR 


ACCOUNT  No.  751 


DATE 

1922 


ITEMS 


From 
Account 

No, 


DEBIT 


DATE 
1922 


ITEMS 


To 
Account 

No. 


CREDIT 


Jan. 


31 


Payroll — Direct  Labor. 


69 


Jan.      31 


Coloring  and  Fatliquoring 
Dept 


75 


COLORING  AND  FATLIQUORING  DEPT.— DIRECT  MATERIALS       ACCOUNT  No.  752 


DATE 
1922 


Jan. 


31 
31 
31 


ITEMS 


From 

Account 

No. 


DEBIT 


DATE 
1922 


ITEMS 


To 
Account 

No. 


Tanning  Oils  and  Greases. 

Tanning  Chemicals 

Miscel.  Direct  Materials.  . 


69 
69 
69 


Jan.     31 


Coloring  and  Fatliquoring 
Dept 


75 


CREDIT 


COLORING  AND  FATLIQUORING  DEPT.— OVERHEAD 


ACCOUNT  No.  753 


DATE 
1922 

ITEMS 

Ffom 
Account 

No. 

DFRIT 

DATE 
1922 

ITEMS 

To 
Account 

No. 

CREDIT 

Jan.       31 

Coloring  and    Fatliquoring 
Dept.  Overhead: — 

Indirect  Labor 

Indirect  Materials 

Light,  heat  and  power. . .  . 
Maintenance  and  Repairs. 

Depreciation 

Insurance 

Taxes 

General  or  Miscellaneous. 

7531 
7532 
7533 
7534 
7535 
7536 
7537 
7539 

Jan.     31 

Coloring  and   Fatliquoring 
Dept 

1 

75 

31 
31 
31 
31 
31 
31 
31 
31 

214 


COLORING  AND  FATLIQUORING  DEPT.— OVERHEAD- 
INDIRECT  LABOR 


ACCOUNT  No.  7531 


DATE 
1922 


ITEMS 


Jan.       31   I  Payroll — Indirect  Labor. . 


69 


From 

Account''       DEBIT 

No.    l! 


DATE 
1922 


ITEMS 


To 

Account 
No. 


Jan.     31 


Coloring  and   Fatliqouring 
Dept.  Overhead 


753 


CREDIT 


COLORING  AND  FATLIQUORING  DEPT— OVERHEAD- 
INDIRECT  MATERIALS 


DATE 
1922 


ITEMS 


From 

Account 

No. 


DEBIT 


DATE 
1922 


ITEMS 


ACCOUNT  No.  7532 


To 

Account 
No. 


CREDIT 


Jan.       31 


Indirect  Miscel.  Materials 
and  Supplies 


69 


Jan.     31 


Coloring  and   Fatliquoring 
Dept.  Overhead 


753 


COLORING  AND  FATLIQUORING  DEPT.— OVERHEAD- 
LIGHT,  HEAT  AND  POWER 


ACCOUNT  No.  7533 


DATE 
1922 


ITEMS 


Jan.        31 


From 
Account 

No. 


DEBIT 


DATE 
1922 


ITEMS 


To 
Account 

No. 


CREDIT 


Light,  heat  and  power 81 


Jan.      31   j  Coloring  and   Fatliquoring 
j       Dept.  Overhead 


753 


COLORING  AND  FATLIQUORING  DEPT.— OVERHEAD- 
MAINTENANCE  AND  REPAIRS 


ACCOUNT  No.  7534 


DATE 
1922 


ITEMS 


From 

Account 

No. 


DEDIT 


DATE 
1922 


ITEMS 


To 

Account 
No. 


CREDIT 


Jan.        31 


Maintenance  and  Repairs. .  .  ■     82 


Jan.      31   j  Coloring  and  Fatliquoring 
Dept.  Overhead 


753 


215 


COLORING  AND  FATLIQUORING  DEPT.— OVERHEAD- 
DEPRECIATION 


ACCOUNT  No.  7535 


DATE 
1922 


ITEMS 


From 

Account 

No. 


DEBIT 


DATE 
1922 


ITEMS 


To 
Account 

No. 


Jan.       31 


Depreciation. 


69 


Jan.     31 


Coloring  and   Fatliquoring 
Dept.  Overhead 


753 


CREDIT 


COLORING  AND  FATLIQUORING  DEPT.— OVERHEAD- 
INSURANCE 


ACCOUNT  No.  7536 


DATE 
1922 


ITEMS 


From 
Account 

No. 


DEBIT 


DATE 
1922 


ITEMS 


To 
Account 

No. 


CREDIT 


Jan.        31 


Insurance. 


69 


Jan.     31 


Coloring  and   Fatliquoring 
Dept.  Overhead 


753 


COLORING  AND  FATLIQUORING  DEPT.— OVERHEAD- 
TAXES 


ACCOUNT  No.  7537 


DATE 
1922 

ITEMS 

From 
Accouat 

No. 

DEBIT 

DAIE 
1922 

ITEMS 

To 

Account 

No. 

CREDIT 

Jan.       31 

Taxes 

1 

69 

■ 

t 
t 

Jan.     31 

Coloring  and   Fatliquoring 
Dept.  Overhead 

753 

COLORING  AND  FATLIQUORING  DEPT.— OVERHEAD- 
GENERAL  OR  MISCELLANEOUS 


ACCOUNT  No.  7539 


DATE 
1922 


ITEMS 


From 

Account 

No. 


DEBIT 


DATE 
1922 


ITEMS 


To 
Account 

No. 


CREDIT 


Jan.       31 


General  or  Miscel.  Expense. 


86 


Jan.     31   i  Coloring  and   P^atliquoring 
I       Dept.  Overhead 


753 


216 


DRYING  DEPARTMENT 


ACCOUNT  No.  76 


DATE 
1922 

ITEMS 

From 
Account 

No.     ! 

DEBIT 

DA  IE 
1922 

IILMS 

To 
Account 

No. 

CRPniT 

Jan.         1 
1 

31 
31 
31 

Betterment  Inventory 

Betterment    on    Stock    re- 
ceived from  Coloring  and 
Fatliquoring  Dept 

Dr\'ing  Dept. — Direct  Labor 
Drying  Dept.— Dir.  Mat'ls  . 
Drj'ingDept. — Overhead. .  . 

69 

75 

761 
762 
763 

Jan.      31 
31 

31 

< 

Refinishing  Expense 

Betterment  on  Stock  deliv- 
ered to  Tacking  Dept..  .  . 

Betterment  Inventory  on 
stock  remaining 

8697 
77 
69 

DRYING  DEPARTMENT— DIRECT  LABOR 


DATE 
1922 


ITEMS 


Jan.        31 


Payroll — Direct  Labor. 


From 
Account 

No.     1 


DEBIT 


DATE 
1922 


69 


Jan.     31 


ACCOUNT  No.  761 


ITEMS 


Drying  Dept. 


lo 
Account 

No. 


CREDIT 


76 


DRYING  DEPARTMENT— DIRECT  MATERIALS 


DATE 
1922 


ITEMS 


From 
Account 

No. 


DEBIT 


Jan.       31      Miscel. — Direct  Materials.  .  l     69 


DATE 
1922 


ii  Tan.     31 


ACCOUNT  No.  762 


ITEMS 


Drj'ing  Dept. 


To 

Account 

No. 


CREDIT 


76 


DR YING  DEPAR TMENT— OVERHEAD 


DATE 
1922 


Jan. 


31 
31 
31 

31 
31 
31 
31 
31 
31 


ITEMS 


From 

Account 

No. 


DEBIT 


Drying  Dept.  Overhead : — 

Indirect  Labor 7631 

Indirect  Miscel.  Materials 

and  Supplies I  7632 

Light,  heat  and  power. . .  .  7633 

Maintenance  and  Repairs .  7634 

Depreciation 7635 

Insurance I  7636 

Taxes I  7637 

General  or  Miscel.  Exp..  . '  7639 


DATE 
1922 


Jan.     31 


ACCOUNT  No.  763 


ITEMS 


Drying  Dept. 


To 
Account 

No. 


76 


CREDIT 


217 


DRYING  DEPT.— OVERHEAD— INDIRECT  LABOR 


ACCOUNT  No.  7631 


DATE 
1922 


ITEMS 


From 

Account 

No. 


DEBIT 


DATE 
1922 


ITEMS 


To 

Account 

No. 


CREDIT 


Jan.        31 


Payroll — Indirect  Labor. ...      69' 


Jan.     31      Drying  Dept.  Overhead.  .  . . 


763 


DRYING  DEPT.— OVERHEAD— INDIRECT  MATERIALS 


ACCOUNT  No.  7632 


DATE 
1922 


ITEMS 


From 

Account 

No. 


DEBIT 


DATE 
1922 


ITEMS 


Jan.       31 


Indirect  Miscel.  Materials 
and  Supplies 


69 


Jan.     31 


Dr\'ing  Dept.  Overhead. 


To 
Account 

No. 


CREDIT 


763 


DRYING  DEPT.— OVERHEAD— LIGHT,  HEAT  AND  POWER 


ACCOUNT  No.  7633 


DATE 
1922 

ITEMS 

From 
Account 

No. 

DEBIT 

DATE 
j      1922 

ITEMS 

To 
Account 

No. 

CREDIT 

1 
Jan.        31      Light,  heat  and  power 

1 

81 

1 

1 

1    Jan.     31 

1 

Drying  Dept.  Overhead ....      763 

DRYING  DEPT.— OVERHEAD— MAINTENANCE  AND  REPAIRS         ACCOUNT  No.  7634 


DATE 
1922 


ITEMS 


From 
Account 

No. 


DEBIT 


DATE 
1922 


ITEMS 


Jan.        31 


Maintenance  and  Repairs. . .  ]     82 


Jan.     31 


To 

Account 
No. 


CREDIT 


Drying  Dcpt.  Overhead.  ...       763 


218 


DRYING  DEPT.— OVERHEAD— DEPRECIATION 


ACCOUNT  No.  7635 


DATE 
1922 


ITEMS 


Fiom 
Account  I       DEBIT 
No. 


DATE 
1922 


ITEMS 


To 
Account 

No. 


CREDIT 


Jan.        31 


Depreciation. 


69 


Jan.     31  i  Drying  Dept.  Overhead.  . .  . 


763 


DRYING  DEPT.— OVERHEAD— INSURANCE 


ACCOUNT  No.  7636 


DATE 
1922 


ITEMS 


From 
Account 

No. 


DEBIT 


Jan.        31 


Insurance. 


69 


DATE 
1922 


ITEMS 


To 
Account 

No. 


CREDIT 


Jan.     31  I  Drying  Dept.   Overhead....!     763 


DRYING  DEPT.— OVERHEAD— TAXES 


DATE 

1922 


ITEMS 


From 

Account 

No. 


DEBIT 


ACCOUNT  No.  7637 


DATE 
1922 


ITEMS 


To 

Account 

No. 


CREDIT 


Jan.       31 


Taxes . 


i    69 


Jan.     31  j  Drying  Dept.   0\-erhead.. 


763 


DRYING  DEPT.— OVERHEAD— GENERAL  OR  MISCELLANEOUS        ACCOUNT  No.  7639 


DATE 
1922 


ITEMS 


Fiom 
Account 

No. 


DEBIT 


DATE 
1922 


ITEMS 


Jan.       31 


General  or  Miscel.  Expense.  |     86 


To 
Account 

No. 


CREDIT 


Jan.     31  1  Drying  Dept.  Overhead .. . 


763 


219 


TACKING  DEPARTMENT 


ACCOUNT  No.  77 


DATE 
1922 


Jan. 


ITEMS 


Fiom 
Account 

No. 


1 
1 

31 
31 
31 


Betterment  Inventory. 


Betterment    on    Stock    re- 
ceived from  Drying  Dept. 


Tacking    Dept. — Direct 

Labor _ 771 

Tacking    Dept. — Direct 

Materials j  772 

Tacking  Dept. — Overhead .  . !  77$ 


69 


76 


DEBIT 


DATE 
1922 


ITEMS 


Jan.      31 
31 

31 


Refinishing  Expense. 


Betterment  on  Stock  deliv- 
ered to  Finishing  Dept. . . 

Betterment  Inventory  on 
stock  remaining 


To 

Account 

No. 


8697 
78 
69 


CREDIT 


TACKING  DEPARTMENT— DIRECT  LABOR 


ACCOUNT  No.  771 


DATE 
1922 

ITEMS 

From    j 
Account ; 

No.    1 

DEBIT 

DATE 
1922 

HEMS 

To 
Account 

No. 

CRFDIT 

Jan.       31 

Payroll— Direct  Labor \     69 

Jan.     31 

i 

Tacking  Dept.    . 

1 
1 

77 

1 

TACKING  DEPT.— DIRECT  MATERIALS 


DATE 
1922 


Jan.       31 


ITEMS 


From 

Account 

No. 


Miscel.  Direct  Materials..  . .      69 


DEBIT 


DATE 
1922 


ITEMS 


Jan.     31      Tacking  Dept. 


ACCOUNT  No.  772 


To 

Account 

No. 


77 


CREDIT 


TACKING  DEPT.— OVERHEAD 


DATE 

1922 


Jan. 


31 
31 
31 

31 
31 
31 
31 
31 
31 


ITEMS 


From 

Account 

No. 


DEBIT 


Tacking  Dept.  Overhead:  — 

Indirect  Labor j  7731 

Indirect  Miscel.  Materials 

and  Supplies |  7732 

Light,  heat  and  power. ...  7733 

Maintenance  and  Repairs.  7734 

Depreciation 7735 

Insurance 7736 

Taxes 7737 

General  or  Miscel.  Exp..  .  7739 


DATE 
1922 


ITEMS 


J,in.     31 


Tacking  Dept. 


ACCOUNT  No.  773 


To 

Account 

No. 


77 


CREDIT 


220 


TACKING  DEPT.— OVERHEAD-INDIRECT  LABOR 


ACCOUNT  No.  7731 


DATE 
1922 


ITEMS 


From 
Account 

No. 


DEBIT 


DATE 
1922 


ITEMS 


To 

Account 

No. 


CREDIT 


Jan.        31 


Payroll — Indirect  Labor. 


69 


Jan.     31 


Tacking  Dept.  Overhead .  . 


773 


TACKING  DEPT-OVERHEAD- INDIRECT  MATERIALS 


ACCOUNT  No.  7732 


DATE 

1922 


ITEMS 


Ftom 
Account 

No. 


DEBIT 


DATE 
1922 


ITEMS 


To        I 
Account    il    CREDIT 

No.        !t 


Jan.       31 


Indirect  Miscel.  Materials 
and  Supplies 


69 


Jan.     31 


Tacking  Dcpt.   Overhead. 


773 


TACKING  DEPT. -OVERHEAD-LIGHT,  HEAT  AND  POWER 


ACCOUNT  No.  7733 


DATE 
1922 


ITEMS 


From 

Account 

No. 


DEBIT 


DAFE 
1922 


ITEMS 


To 
Account 

No. 


CREDIT 


Jan.       31 


Light,  heat  and  power. 


81 


Jan.     31      Tacking  Dcpt.  Overhead.. 


773 


TACKING  DEPT.— OVERHEAD— MAINTENANCE  AND 
REPAIRS 


ACCOUNT  No.  7734 


DATE 
1922 


ITEMS 


riocn 

Account 

No. 


DEBIT 


Jan.        31 


Maintenance  and  Repairs. 


82 


DATE 
1922 


ITEMS 


Jan.      31 


To 
Account 

No. 


CREDIT 


Tacking  Dept.  Overhead.  .  . 


773 


221 


i 


TACKING  DEPT.— OVERHEAD— DEPRECIATION 


ACCOUNT  No.  7735 


DATE 
1922 

ITEMS 

From 
Account         DEBIT 

No.    j  i 

DATE 
1922 

ITEMS 

To 
Account 

No. 

CREDIT 

Jan.        31 

Depreciation 

69 

Jaa.      31 

Tacking  Dept.  Overhead .  .  . 

773 

TACKING  DEPT.— OVERHEAD— INSURANCE 


ACCOUNT  No.  7736 


DATE 
1922 

ITEMS 

From 

Account 

No. 

DEBIT 

CAIE 
;1922 

ITEMS 

To 
Account 

No. 

CREDIT 

Jan.       31 

Insurance 

69 

Jan.     31 

Tacking  Dept.  Overhead .  .  . 

773 

TACKING  DEPT— OVERHEAD— TAXES 


ACCOUNT  No.  7737 


DATE 
1922 

ITEMS 

From 

Account 

No. 

DEBIT 

DATE 
1922 

ITEMS 

To 

Account 

No. 

CREDIT 

Jan.       51      Taxes 

69 

Jan.      31 

Tacking  Dept.  Overhead .  .  . 

773 

TACKING  DEPT.— OVERHEAD— GENERAL  OR  MISCELLANEOUS     ACCOUNT  No.  7739 


DATE 
1922 


ITEMS 


Fiom 
Account 

No. 


DEBIT 


Jan.        31 


General  or  Miscel.  Expense. 


86 


DATE 
1922 


ITEMS 


Jan.      31 


Tacking  Dept.  Overhead . 


To 
Account 

No. 


CREDIT 


773 


222 


FINISHING  DEPARTMENT 


DATE 

1922 


ITEMS 


Froai 

Account 

No. 


Jan. 


1 
1 

31 
31 
31 


Betterment  Inventory 


Betterment   on    Stock    re- 
ceived from  Tacking  Dept. 


Finishing  Dept. — Direct 
Labor 

Finishing  Dept. — Direct 
Material 782 


69 
77 
781 


Finishing  Dept. — Overhead. 


783 


DEBIT 


DATE 
1922 


ACCOUNT  No.  78 


ITEMS 


To 

Account 

No. 


Jan. 

31 

31 

Jan. 

31 

Refinishing  Expense 

Betterment  on  Stock  deliv- 
ered to  Sorting,  Wrapping 
and  Shipping  Dept 

Betterment  Inventory  on 
stock  remaining 


8697 

79 
69 


CREDIT 


FINISHING  DEPARTMENT— DIRECT  LABOR 


DATE 
1922 


ITEMS 


Fioai 

Account 

No. 


DEBIT 


DATE 
1922 


Jan.       31 


Payroll — Direct  Labor. 


69 


Jan.     31 


ITEMS 


Finishing  Dept. 


ACCOUNT  No.  781 


T 
Account     I    CREDIT 

No. 


78 


FINISHING  DEPARTMENT— DIRECT  MATERIALS 


DATE 

1922 


Jan. 


31 
31 


ITEMS 


FroBi 
Account 

No. 


Tanning  Oils  and  Greases. 
Miscel. — Direct  Materials. 


69 
69 


DEBIT 


DATE 
1922 


ITEMS 


Jan.     31 


Finishing  Dept. 


ACCOUNT  No.  782 


To 

Account 
No. 


78 


CREDIT 


FINISHING  DEPARTMENT— OVERHEAD 


DATE 
1922 


Jan. 


31 
31 
31 

31 
31 
31 
31 
31 
31 


ITEMS 


Fraoi 
Accov&t 

No. 


Finishing  Dept.  Overhead  :- 

Indirect  Labor 

Indirect  Materials  and 

Supplies 

Light,  heat  and  power. . .  . 
Maintenance  and  Repairs. 

Depreciation 

Insurance 

Taxes 

General  ot  Miscel.  Exp 


7831 

783.2 
7833 
7834 
783.5 
7836 
783  7 
7839 


DEBIT 


DATE 
1922 


Jan.      31 


ACCOUNT  No.  783 


ITEMS 


Finishing  Dept. 


To 
Account 

No. 


78 


CREDIT 


223 


FIMSHING  DEPT.— OVERHEAD— INDIRECT  LABOR 


ACCOUNT  No.  7831 


DATE 
1922 


ITEMS 


From 
Account 

No. 


DEBIT 


DATE 
1922 


ITEMS 


To 

Account 

No. 


CREDIT 


Jan.        31 


Payroll — Indirect  Labor. 


69 


Jan.     31 


Finishing  Dept.  Overhead.. .  j     783 


# 


FINISHING  DEPT.— OVERHEAD— INDIRECT  MATERIALS 


ACCOUNT  No.  7832 


DATE 
1922 


ITEMS 


From 

Account 

No. 


DEBIT 


DATE 
1922 


ITEMS 


To 

Account 
No. 


CREDIT 


Jan.       31 


Indirect  Miscel.  Materials 
and  Supplies 


69 


Jan.    31 


Finishing  Dept.  Overhead.  . 


783 


FINISHING  DEPT— OVERHEAD— LIGHT,  HEAT   AND  POWER         ACCOUNT  No.  7833 


DATE 
1922 

ITEMS 

Fiom 
Account  > 

No.    1 

DFRIT 

DATE 
1922 

ITEMS 

To 
Account          CREDIT 

No.         i 

Jan.       31 

Light,  heat  and  power 

81     , 

Jan.      31 

Finishing  Dept.  Overhead.  . 

783 

i 

FINISHING  DEPT.— OVERHEAD— MAINTENANCE  AND  REPAIRS     ACCOUNT  No.  7834 


DATE 
1922 


ITEMS 


From 
Account 

No. 


DEBIT 


DAIE 
1922 


ITEMS 


To 

Account 

No. 


CREDIT 


Jan.        31 


Maintenance  and  Repairs. . .  ]     S2 


Jan.      31      Finishing  Dept.  Overhead.  . 


783 


224 


FINISHING  DEPT.— OVERHEAD-DEPRECIATION 


ACCOUNT  No.  7835 


DATE 
1922 


ITEMS 


Jan.       31 


Depreciation. 


From 

Account 

No. 


DEBIT 


DATE 
1922 


69 


Jan.     31 


ITEMS 


Finishing  Dept.  Overhead. 


To 
Account 

No. 


783 


CREDIT 


FINISHING  DEPT.— OVERHEAD— INSURANCE 


DATE 
1922 


ITEMS 


Jan.        31 


Insurance. 


From 

Account 

No. 


DEBIT 


DATE 
1922 


69 


Jan.     31 


ITEMS 


ACCOUNT  No.  7836 


Finishing  Dept.  Overhead. 


To 
Account 

No. 


783 


CREDIT 


FINISHING  DEPT.— OVERHEAD— TAXES 


ACCOUNT  No.  7837 


DATE 
1922 


ITEMS 


Fmn 
Account 

No. 


DEBIT 


DATE 
1922 


ITEMS 


To 
Account 

No. 


Jan.       31 


Taxes . 


69 


Jan.     31 


Finishing  Dept.  Overhead.  . 


783 


CREDIT 


FINISHING  DEPT.— OVERHEAD— GENERAL  OR 
MISCELLANEOUS 


DATE 
1922 


ITEMS 


From 

Account 

No. 


DEBIT 


Jan.        31 


General  or  Miscel.  Expense. 


86 


DATE 
1922 


Jan.     31 


ACCOUNT  No.  7839 


ITEMS 


To 

Account 

No. 


CREDIT 


Finishing  Dept.  Overhead. 


783 


225 


SORTING,  WRAPPING  AND  SHIPPING  DEPT. 


ACCOUNT  No.  79 


DATE 
1922 

ITEMS 

From 

Account 

No. 

DEBIT 

DATE 
1922 

IILMS 

To 

Account 

No. 

CREDIT 

J 

m.         1 

1 

31 
31 
31 

Betterment  Inventory 

Betterment  on  Stock  re- 
ceived from  Finishing 
Dent                                      .  . 

69 

78 

791 
792 

793 

1 

J.in.     31 
31 

31 

31 

1 

Refinishing  Expense 

Cost  of  Manufacturing  Stock 
delivered    to    Finished 
Grain  Leather 

8697 

X  69 

X  69 

69 

1 

Sorting,  Wrapping  and  Ship- 
ping Dept. — Direct  Labor. 

Sorting,  VVrapping  and  Ship- 
ping Dept.— Direct  Matls. 

Sorting,  Wrapping  and  Ship- 
ping Dept.— Overhead .  .  . 

Cost  of  manufacturing  Stock 
delivered  to  Finished  Splits 

Betterment  Inventory  on 
stock  remaining 

X — Issue  Credit  memo  trans- 
ferring charge  from  Better- 
ment in  Process  account  to 
proper  account. 

SORTING,  WRAPPING  AND  SHIPPING  DEPT.— DIRECT  LABOR       ACCOUNT  No.  791 


DATE 
1922 


ITEMS 


From 

Account 

No. 


DEBIT 


DATE 
1922 


ITEMS 


To 

Account 

No. 


CREDIT 


Jan.       31 


Pavroll — Direct  Labor. 


69 


Jan.     31 


Sorting,  Wrapping  and  Ship- 
ping Dept 


79 


SORTING,  WRAPPING  AND  SHIPPING  DEPT.— DIRECT 
MATERIALS 


ACCOUNT  No.  792 


DATE 
1922 

ITEMS 

From 
Account 

No. 

DEBIT 

DATE 
1922 

ITEMS 

To 
Account 

No. 

CREDIT 

Jan.       31 

Miscel. — Direct  Materials .  . 

69 

Jan.     31 

1 
Sorting,  Wrapping  and  Ship-j 
ping  Dept 79 

SORTING,  WRAPPING  AND  SHIPPING  DEPT.— OVERHEAD 


ACCOUNT  No.  793 


DATE 
1922 


Jan.       31 

31 
31 
31 
31 
31 
31 
31 
31 

31 


ITEMS 


Fkmii 
Account 

No. 


DEBIT 


Sorting,  Wrapping  and  Ship- 
ping Dept.-— Overhead: — 

Indirect  Labor 

Indirect  Mat.  and  Suppl. 
Light,  heat  and  power. . .  . 
Maintenance  and  Repairs. 

Depreciation 

Insurance 

Taxes 

Stable,  Garage  and  R.  R., 

Siding  and  Equip.  Exp. 

General  or  Miscel.  Exp..  . 


7931 
7932 
7933 
7934 
7935 
7936 
7937 

7938 
7939 


DATE 
1922 


ITEMS 


To 

Account 

No. 


Jan.     31 


Sorting,  Wrapping  and  Ship- 
ping Dept 


79 


CREDIT 


226 


SORTING,  WRAPPING  AND  SHIPPING  DEPT.— OVERHEAD- 
INDIRECT  LABOR 


ACCOUNT  No.  7931 


DATE 

1922 

ITEMS 

From 
Account 

IMo. 

DEBIT 

DATE 
1922 

IILMS 

To 
Account 

No. 

CREDIT 

Jan.       31 

Payroll — Indirect  Labor. . .  . 

69 

Jan.      31   *  Sorting,  Wrapping  and  Ship- 
ping Dept. — Overhead .  .  . 

793 

1 

1 
i 

1 

SORTING,  WRAPPING  AND  SHIPPING  DEPT.— OVERHEAD- 
INDIRECT  MATERIALS 


ACCOUNT  No.  7932 


DATE 
1922 

ITEMS 

From 
Account 

I>lo. 

DEBIT 

DATE 
1922 

ITEMS 

To        1 
Account     1    CREDIT 

No.         ! 

Jan.        31 

Miscel. — Indirect  Materials 
and  Supplies 

(.9 

Jan.     31 

Sorting,  Wrapping  and  Ship- 
ping Dept. — Overhead .  . . 

793 

i 

SORTING,  WRAPPING  AND  SHIPPING  DEPT.— OVERHEAD- 
LIGHT,  HEAT  AND  POWER 


ACCOUNT  No.  7933 


DATE 
1922 


ITEMS 


Firom    I 
AoxHmt! 

fio. 


DEBIT 


DATE 
1922 


ITEMS 


To 
Account 

No. 


Jan.       31 


Light,  heat  and  power. 


81 


Jan.      31   I  Sorting,  Wrapping  and  Ship- 
ping Dept. — Overhead .  .  . 


793 


CREDIT 


SORTING,  WRAPPING  AND  SHIPPING  DEPT.— OVERHEAD- 
MAINTENANCE  AND  REPAIRS 


ACCOUNT  No.  7934 


DATE 
1922 

ITEMS 

Frim 

Ace  cunt 

No. 

DEBIT 

^^"^^     !                      ITEMS 
1922      I                    '^^'^ 

To 
Account 

No. 

CREDIT 

Jan.       31 

Maintenance  and  Repairs . . . 

82 

1 

1 
Jan.      31 

1 

Sorting,  Wrapping  and  Ship- 
ping Dept. — Overhead .  .  . 

793 

227 


SORTING,  WRAPPING  AND  SHIPPING  DEPT.— OVERHEAD- 
DEPRECIATION 


ACCOUNT  No.  7935 


DATE 
1922 

ITEMS 

From 
Account 

No. 

DEBIT 

DATE 
1922 

ITEMS 

To 
Account 

No. 

CRFDIT 

Jan.        31 

(             1 
Depreciation 69 

1 

1 
1 

Jiin.      31 

Sorting,  Wrapping  and  Ship- 
ping Dept. — Overhead .  .  . 

793 

SORTING,  WRAPPING  AND  SHIPPING  DEPT— OVERHEAD- 
INSURANCE 


ACCOUNT  No.  7936 


DATE 
1922 

ITEMS 

From 
Account 

No. 

DEDIT 

DATE 
1922 

ITEMS 

To 

Account 
No. 

CREDIT 

Jan.       31 

Insurance 

69 

Jan.      31 

Sorting,  Wrapping  and  Ship- 
ping Dept.-— Overhead .  .  . 

793 

SORTING,  WRAPPING  AND  SHIPPING  DEPT.— OVERHEAD- 
TAXES 


ACCOUNT  No.  7937 


DATE 
1922 

ITEMS 

From 
Account 

No. 

DEBIT 

DATE 
1922 

ITEMS 

To 
Account 

No. 

CREDIT 

Jan.       31 

Taxes 

69 

Jan.      31 

Sorting,  Wrapping  and  Ship- 
ping Dept. — Overhead .  .  . 

793 

SORTING,  WRAPPING  AND  SHIPPING  DEPT.— OVERHEAD- 
STABLE,  GARAGE,  RAILROAD  SIDING  AND  EQUIPMENT 
EXPENSE 


ACCOUNT  No.  7938 


DATE 
1922 


ITEMS 


From 
Account 

No. 


DEBIT 


DATE 
1922 


ITEMS 


To 
Account 

No. 


CREDIT 


Jan. 


31 
31 
31 


Stable  Expense 

Garage  Expense 

R.R.Sid. and  Equip.  Exp. 


83 
84 
87 


Jan.     31 


Sorting,  Wrapping  and  Ship- 
ping Dept. — Overhead .  .  . 


793 


SORTING,  WRAPPING  AND  SHIPPJNG  DEPT.— OVERHEAD- 
GENERAL  OR  MISCELLANEOUS 


ACCOUNT  No.  7939 


DATE 
1922 


ITEMS 


Fiom 
Accmmt 

No. 


DEBIT 


DATE 
1922 


ITEMS 


To 
Account 

No. 


CREDIT 


Jan.        31 


General  or  Miscel.  Expense.      86 


Jan.     31 


Sorting,  Wrapping  and  Ship- 
ping Dept. — Overhead .  .  . 


793 


228 


AUXILIARY  DEPARTMENTAL  ACCOUNTS 


RAWSTOCK  WAREHOUSE— EXPENSE 


DATE 
1922 


Jan. 


31 
31 
31 

31 
31 
31 
31 


rTE.MS 


Rawstock  Warehouse  Exp. 

Labor 

Miscel.  Materials  and 

Supplies 

Depreciation 

Taxes 

Insurance 

Maintenance  and  Repairs. 


Froti 

Account 

No 


DEBIT 


5191 

519.2 
519.1 
5194 
519.) 

5196 


ACCOUNT  No.  5/9 


DATE 
1922 


ITEMS 


To 
Account 

No. 


CREDIT 


Jan.     31 


Hides  and  Skins  in  Process.. 


X — Issue  credit  memo  trans- 
ferring charge  from  Better- 
ment in  Process  account  to 
proper  account  shown. 


X  69 


RAWSTOCK  WAREHOUSE— LABOR 


ACCOUNT  No.  5191 


DATE 
1922 

ITEMS 

Flora 

Accotint 

No 

DEBIT 

DATE 
1922 

IlLMS 

To 
Account 

No. 

CRFDIT 

Jan.       31 

Payroll 

69 

Jan.     31 

Rawstock  Warehouse  Exp... 

519 

RAWSTOCK  WAREHOUSE— MATERIALS 


DATE 
1922 


ITEMS 


Fioin 
Account 

No. 


Jan.       31   I  Miscel.  Materials  and  Suppl.      69 


DEBIT 


DATE 
1922 


Jan.      31 


ACCOUNT  No.  5192 


ITEMS 


lo 

Account 

No. 


Rawstock  Warehouse  Exp .  . 


519 


CREDIT 


229 


RAWSTOCK  WAREHOUSE— DEPRECIATION 


ACCOUNT  No.  5193 


DATE 
1922 


Jan. 


31 
31 
31 

31 


ITEMS 


Fiam 
Account 

No. 


DEBIT 


Depreciation — Buildings. . 
Depreciation — Machinery. 
Depreciation — Tools   and 

Equipment 

Depreciation — Furniture 

and  Fixtures 


69 
69 

69 

69 


DATE 

.1922 


ITEMS 


To 

Account 

No. 


CREDIT 


Jan.     31 


Rawstock  Warehouse  Exp.  . ,     519 


RAWSTOCK  WAREHOUSE—TAXES 


ACCOUNT  No.  5194 


DATE 

1922 


ITEMS 


Fiom 

Account 

No. 


DEBIT 


DATE 

1922 


ITEMS 


To 
Account 

No. 


CREDIT 


Jan. 


31 

31 


Taxes — State 

Taxes — Real  Estate  or  Per- 
sonal Property 


69 

69 


Jan.     31 


Rawstock  Warehouse  Exp. 


519 


RAWSTOCK  WAREHOUSE— INSURANCE 


DATE 
1922 


ITEMS 


Fiom 

Account 

No. 


DEBIT 


DATE 
1922 


Jan.        31   I  Insurance — Fire  or  General. 
31   i  Insurance — Liability 


69 
69 


ACCOUNT  No.  5195 


ITEMS 


To 

Account 

No. 


Jar.     31      Rawstock  Warehouse  Exp. 


519 


CREDIT 


RAWSTOCK  WAREHOUSE— MAINTENANCE  AND  REPAIRS 


ACCOUNT  No.  5196 


DATE 
1922 


ITEMS 


From 

Account 

No. 


DEBIT 


D\TE 
1922 


ITEMS 


To 
Account 

No. 


CREDIT 


Jan.        31 


Maintenance  and  Repairs. 


82 


Jan.     31 


Rawstock  Warehouse  Exp.  .  I     519 


230 


LEACH  HOUSE 


ACCOUNT  No.  80 


DATE 
1922 

ITEMS 

Ftoai 

Accouot 

No. 

DEBIT 

DATE 
1922 

ITEMS 

To 
Account 

No. 

CREDIT 

Jan.       31 
31 
31  " 

Leach  House — Direct  Labor. 
Leach  House — Direct  Mat. . 
Leach  House — Overhead .  .  . 

801 
802 
803 

Jan.     31 
31 

Fuel — Soent  tan 

812 
X  69 

1 

Leach  House  Liquor — Stores 
account 

1 
1 

X — Issue  credit  memo  trans- 
ferring charge  from  Better- 
ment in  Process  account  to 
proper  account. 

LEACH  HOUSE— DIRECT  LABOR 


ACCOUNT  No.  801 


DATE 
1922 

ITEMS 

From 
Account 

No. 

DEBIT 

DATE 
1922 

HEMS 

To 

Account 

No. 

CREDIT 

Jan.        31 

Payroll — Direct  Labor 

69 

Jan.     31 

Leach  House 

80 

LEACH  HOUSE— DIRECT  MATERIALS 


ACCOUNT  No.  802 


DATE 
1922 

ITEMS 

From 
Account 

No. 

DEBIT 

DATE 
1     1922 

ITEMS 

To 
Account 

No. 

CREDIT 

Jan.       31 
31 

Tannine  Rarki5 

69 
69 

Jan.      31 

Leach  House 

80 

Tannine  Extracts 

LEACH  HOUSE— OVERHEAD 


ACCOUNT  No.  803 


DATE 
1922 

ITEMS 

From 

Account 

No. 

DEBIT 

DATE 
1922 

ITEMS 

To 

Account 

No. 

CREDIT 

Jan.       31 
31 

Leach  House  Overhead: — 
Indirect  Labor 

8031 
8032 
8033 
8034 
8035 
8036 
8037 

8038 
8039 

Jan.     31 

Leach  House 

80 

i 

31 
31 
31 
31 
31 

Indirect  Mats,  and  Suppl. 
Light,  heat  and  power. . .  . 
Maintenance  and  Repairs. 

Depreciation 

Insurance 

31 

Taxes 

31 
31 

Stable,   Garage,   R.R.Sid. 

and  Equip.  Expense.  .  . 

General  or  Misce  .  Exp. .  . 

231 


LEACH  HOUSE— OVERHEAD— INDIRECT  LABOR 


ACCOUNT  No.  8031 


DATE 
1922 


ITEMS 


Ficm 
Account 

No. 


DEBIT 


DATE 
1922 


ITEMS 


To 

Account 

No. 


CREDIT 


Jan.        31 


Payroll — Indirect  Labor. 


69 


fan.     31 


Leach  House — Overhead . 


803 


LEACH  HOUSE— OVERHEAD— INDIRECT  MATERIALS 


ACCOUNT  No.  8032 


DATE 

1922 


ITEMS 


Fram 
Account 

No. 


DEBIT 


DATE 
1922 


ITEMS 


To 
Account 

No. 


CREDIT 


Jan.       31 


Miscel. — Indirect  Materials 
and  Supplies 


69 


Tan.     31 


Leach  House  Overhead . 


803 


LEACH  HOUSE— OVERHEAD— LIGHT,  HEAT  AND  POWER 


ACCOUNT  No.     8033 


DATE 

1922 

ITEMS 

From 

Account 

No. 

DEBIT 

DATE 
1922 

I'lEMS 

To 
Account 

No. 

CREDIT 

Jan.       31 

Light,  heat  and  power 

81 

1 

Jan.      31 

Leach  House  Overhead 

803 

LEACH  HOUSE— OVERHEAD— MAINTENANCE  AND  REPAIRS         ACCOUNT  No.  8034 


DATE 
1922 


ITEMS 


From 

Account 

No. 


DEBIT 


DATE 
1922 


ITEMS 


To       I 
Account    I 

No. 


CREDIT 


Jan.       31      Maintenance  and  Repairs. 


82 


fan.     31 


Leach  House  Overhead. 


803 


LEACH  HOUSE— OVERHEAD— DEPRECIATION 


ACCOUNT  No.  8035 


DATE 
1922 

ITEMS 

Fram 
Account 

No. 

DEBIT 

DATE 
1922 

ITEMS 

To 

Account 

No. 

CREDIT 

Jan.       31      Depreciation 

69 

Jan.     31      Leach  House  Overhead 

803 

232 


LEACH  HOUSE— OVERHEAD— INSURANCE 


ACCOUNT  No.  8036 


DATE 
1922 


ITEMS 


From 
Account 

No. 


DEBIT 


Jan.       31 


Insurance. 


69 


DATE 
1922 


ITEMS 


To 
Account 

No. 


CREDIT 


Jan.     31 


Leach  House  Overhead 803 


LEACH  HOUSE— OVERHEAD— TAXES 


ACCOUNT  No.  8037 


DATE 
1922 

ITEMS 

Fioni 
Account 

No. 

DEBIT 

DATE 
1922 

ITEMS 

To 
Account 

No. 

CREDIT 

Jan.        31 

Taxes     

69 

Jan.     31 

Leach  House  Overhead 

803 

1 

LEACH  HOUSE— OVERHEAD— STABLE,  GARAGE,  RAILROAD 
SIDING  AND  EQUIPMENT  EXPENSE 


ACCOUNT  No.  8038 


DATE 

1922 

ITEMS 

Fcota 
Account 

No. 

DEBIT 

DATE 
1922 

11  EMS 

To 
Account 

No. 

CREDIT 

Jan.       31 
31 
31 

Stable  Expense 

Garage  Expense 

R.R.Sid,  and  Equip.  Exp..  . 

83 
84 
87 

1 

Jan.     31 

Leach  House  Overhead  .... 

803 

LEACH  HOUSE— OVERHEAD— GENERAL  OR  MISCELLANEOUS        ACCOUNT  No.  8039 


DATE 
1922 

ITEMS 

Fioin 
Account  { 

No.    1 

DEBIT 

DATE 
1922 

ITEMS 

To 
Account 

No. 

CREDIT 

Jan.       31      General  or  Miscel.  Expense. 

!                         1 

86     , 

1 

Jan.     31 

Leach  House  Overhead 

803 

233 


LIGHT,  HEAT  AND  POWER  DEPARTMENT 


ACCOUNT  No.  81 


DATE 
1922 


ITEMS 


From 

Account 

No. 


DEBIT 


DATE 
1922 


ITEMS 


To 
Account 

No. 


CREDIT 


Jan. 


31 
31 
31 


Light,  heat  and  power- 
Direct  Labor 

Light,  heat  and  power- 
Direct  Materials .  .  . 

Light,  heat  and  power- 
Overhead  


i  811 
812 
813 


Jan. 


31 
31 
31 
31 
31 

31 

31 
31 
31 

31 
31 
31 
31 
31 
31 


Hide  House 

Beam  House 

Tan  Yard 

Splitting  and  Shaving  Dept. . 

Coloring  and   Fatliquoring 
Dept 

Drying  Dept 

Tacking  Dept 

Finishing  Dept 

Sorting,  Wrapping  and  Ship- 
ping Dept 

Leach  House 

By-Product  Dept 

General  or  Miscel.  Expense. . 

Selling  Dept 

Administration  Dept 

Power  sold  or  used  in  other 


7133 
7233 
7333 
7433 

7533 
7633 
7733 
7833 


7933 
8033 
8533 
863 
X  69 
X  69 


plants I  X  69 


X — Issue  credit  memo  trans- 
ferring charge  from  Better- 
ment in  Process  account  to 
proper  dept. 


LIGHT,  HEAT  AND  POWER  DEPT.— DIRECT  LABOR 


ACCOUNT  No.  5// 


DATE 
1922 

ITEMS 

From 

Account 

No. 

DEBIT 

DATE 
1922 

IlLMS 

To 
Account 

No. 

CREDIT 

Jan.       31 

Payroll — Direct  Labor 

69 

( 

Jan.     51 

Light,  heat  and  power 

81 

LIGHT,  HEAT  AND  POWER  DEPT.— DIRECT  MATERIALS 


ACCOUNT  No.  5/2 


DATE 
1922 

ITEMS 

From 
Account 

No. 

DEBIT 

DATE 
1922 

ITEMS 

To 
Account 

No. 

1 
CREDIT 

1 

Jan.       31      Fuel 

31      Miscel.  Direct  Materials.. .  . 
31      Spent  Tan — Leach  House.. . 

69 
69 
80 

i 
i 

1 

Jan.     31 

Light,  heat  and  power 

81 

234 


LIGHT,  HEAT  AND  POWER  DEPT— OVERHEAD 


ACcou^r^  No.  si 3 


DATE 
1922 

ITEMS 

Fiom 
Account 

No. 

DEBIT 

DAIE 
1922 

HEMS 

To 
Account 

No. 

CREDIT 

Jan.       31 
31 

Light,  heat   and   power — 
Overhead: — 
Indirect  Labor 

8131 

8132 
8134 
8135 
8136 
8137 

8138 

8139 

Jan.     31 

Light,  heat  and  power 

81 

31 
31 
31 

Indirect  Materials 

Maintenance  and  Repairs. 
Depreciation 

31 

Insurance 

31 

Taxes 

31 
31 

Stable,  Garage,  R.R.  Sid- 
ing and  Equip.  Expense 

Light,  heat  and  power  pur- 
chased   

LIGHT,  HEAT  AND  POWER  DEPT.— OVERHEAD— INDIRECT 
LABOR 


ACCOUNT  No.  8131 


DATE 
1922 

riEMS 

I'rom 
Aixount 

DEBIT 

DATE 
1922 

rrEMs 

To 
Account 

No. 

CREDIT 

• 

Jan.       31 

Payroll — Indirect  Labor. . .  . 

<39 

Jan.     31 

Light,  heat  and  power  — 
Overhead 

813 

LIGHT,  HEAT  AND  POWER  DEPT.— OVERHEAD— INDIRECT 
MATERIALS 


ACCOUNT  No.  8132 


DATE 

1922 

_» 

ITEMS 

From 
AcoouBt 

No. 

DEBIT 

DATE 
1922 

ITEMS 

To 

Account 

No. 

CREDIT 

Jan.       31 

Miscel. — Indirect  Materials 
and  Supplies 

69 

Jan.     31 

Light,  heat  and  power  — 
Overhead 

813 

LIGHT,  HEAT  AND  POWER  DEPT.— OVERHEAD- 
MAINTENANCE  AND  REPAIRS 


ACCOUNT  No.  8! 34 


DATE 
1922 

ITEMS 

Ftam 

Account 

No. 

DEBIT 

DATE 
1922 

MEMS 

To 

Account 
No. 

1 
CRFDIT 

Jan.       31 

Maintenance  and  Repairs. . . 

82 

Jan.     31 

Light,  heat  and  power  — 
Overhead 

813 

1 

235 


LIGHT,  HEAT  AND  POWER  DEPT.— OVERHEAD-DEPRECIATION     ACCOUNT  No.  8/35 


DATE 
1922 


ITEMS 


From 

Accourjt 

No. 


DEBn 


Jan.       31 


D.ATE 
1922 


ITEMS 


To 
Account 

No. 


Depreciation . 


69 


CREDIT 


Jan.     31 


Light,  heat  and  power  —      ' 
Overhead I     813 


LIGHT,  HEAT  AND  POWER  DEPT. -OVERHEAD- INSURANCE         ACCOUNT  No.  8136 


DATE 
1922 

ITEMS 

From 
Account 

No. 

DEBIT 

DATE 
1922 

ITEMS 

To 

Account 

No. 

CREDIT 

Jan.       31 

T 

Insurance 

69 

1 
Tan        31    !   T  .'^U*    U^««. J 

813 

J  nil.           Jl 

Overhead 

LIGHT,  HEAT  AND  POWER  DEPT.— OVERHEAD— TAXES 


ACCOUNT  No.  8137 


DATE 
1922 

ITEMS 

From 
Account 

No.     i 

DEBIT 

DATE     ^ 
1922 

HEMS 

To 

Account 

No. 

CREDIT 

Jan.       31 

Taxes 

69 

1 

j£n.     31 

Light,  heat  and  power  — 
Overhead 

813 

' 

LIGHT,  HEAT  AND  POWER  DEPT.— OVERHEAD— STABLE, 

GARAGE,  RAILROAD  SIDING  AND  EQUIPMENT  EXPENSE     ACCOUNT  No.  8/38 


DATE 
1922 


ITEMS 


From 
Account 

No. 


DEBIT 


DATE 
1922 


ITEMS 


Jan.  31 
31 
31 


Stable  Expense 

Garage  Expense 

R.R.Sid,  and  Equip.  Exp..  . 


83 
84 
87 


Jan.      31   j  Light,  heat  and  power  — 
Overhead 


To 
Account 

No. 


CREDIT 


813 


LIGHT,  HEAT  AND  POWER  PURCHASED 


DATE 
1922 


ITEMS 


From 
Account 

No. 


DEBIT 


DATE 

1922 


ITEMS 


Jan.       31 


Light,  heat  and  power,  pur-  j 
chased I    69 


ACCOUNT  No.  8139 


To 

Account 

No. 


CREDIT 


Jan.     31   I  Light,  heat  and  power 
Overhead 


813 


236 


MAINTENANCE  AND  REPAIR  DEPARTMENT 


ACCOUNT  No.  82 


DATE 
1922 


ITEMS 


From 

Account 

No. 


DEBIT 


DATE 
1922 


Jan. 


31 
31 
31 


Maintenance  and  Repairs- 
Direct  Labor 

Maintenance  and  Repairs. 
Direct  Materials 

Maintenance  and  Repairs 
Overhead 


821 
822 
823 


Jan. 


31 
31 
31 
31 
31 

31 
31 
31 
31 

31 
31 
31 
31 
31 
31 
31 
31 
31 
31 
31 


ITEMS 


To 

Account 
No. 


CREDIT 


Hide  House 

Beam  House 

Tan  Yard 

Splitting  and  Shaving  Dept 

Coloring  and  Failiquoring 
Dept 

Drying  Dept 

Tacking  Dept , 

Finishing  Dept 

Sorting,  Wrapping  and  Ship- 
ping Dept 

Leach  House 

Light,  heat  and  power 

Stable  Expense 

Garage  Expense 

By-Product  Dept 

Genera!  or  Miscel.  Expense. 

R.R.Sid,  and  Equip.  Exp.. . . 

Laboratory 

Store  Room 

Selling  Dept 

Rawstock  Warehouse 


X — Issue  credit  memo  trans- 
ferring charge  from  Better- 
ment in  Process  account  to 
proper  account. 


7134 
7234 
7334 
7434 

7534 
7634 
7734 
7834 

7934 
8034 
8134 
8334 
8434 
8534 
864 
8734 
8692 
8696 
X  69 
5196 


MAINTENANCE  AND  REPAIR  DEPT.— DIRECT  LABOR 


ACCOUNT  No.  821 


DATE 
1922 


ITEMS 


From 
Account 

No. 


DEBIT 


DATE 
1922 


ITEMS 


To 
Account 

.    No. 


Jan.       31 


Payroll — Direct  Labor. 


69 


Jan.     31 


Maintenance  and  Repairs. 


821 


CREDIT 


MAINTENANCE  AND  REPAIR  DEPT— DIRECT  MATERIALS 


ACCOUNT  No.  822 


DATE 
1922 


ITEMS 


Ftom 
Account 

No. 


DEBIT 


DATE 

1922 


ITEMS 


Jan.        31 


Miscel.  Direct  Materials. . . 


69 


Jan.     31 


Maintenance  and  Repairs. . 


To 

Account 
No. 


822 


CREDIT 


237 


MAINTENANCE  AND  REPAIR  DEPT.— OVERHEAD 

(Only  in  case  of  large  department.) 


ACCOUNT  No.  823 


DATE 
1922 

ITEMS 

From 
Account 

No. 

1 

DEBIT 

DA  It 

1922 

riLMS 

To 

Account 

No. 

CREDIT 

Jan.       31 

31 
31 
31 
31 
31 

Maintenance  and  Repairs 
Overhead: — 

Indirect  Labor 

Indirect  Materials 

Depreciation 

Insurance 

Taxes 

8231 
8232 
8235 
8236 
8237 

Jan.     31 

Maintenance  and  Repairs. . . 

82 

MAINTENANCE  AND  REPAIR  DEPT.— OVERHEAD- 
INDIRECT  LABOR 


ACCOUNT  No.  8231 


DATE 
1922 

ITEMS 

From     1 
Account         DEBIT 
No. 

DATE 
1922 

ITEMS 

To 

Account 

No. 

CREDIT 

Jan.       31 

Payroll — Indirect  Labor. . .  . 

69 

Jan.     31 

Maintenance  and  Repairs 
Overhead 

823 

MAINTENANCE  AND  REPAIR  DEPT.— OVERHEAD— INDIRECT 

MATERIALS  ACCOUNT  No.  8232 


DATE 
1922 


ITEMS 


From 
Account 

No. 


DEBIT 


DATE 
1922 


ITEMS 


To 
Account 

No. 


CREDIT 


Jan.        31 


Miscel.  Indirect  Materials 
and  Supplies 


69 


Jan.     31 


Maintenance  and  Repairs 
Overhead 


823 


MAINTENANCE  AND  REPAIR  DEPT.— OVERHEAD- 
DEPRECIATION 


ACCOUNT  No.  8235 


DATE 
1922 


ITEMS 


Ftom 

Account 

No. 


DEBIT 


DATE 
1922 


ITEMS 


To 
Account 

No. 


CREDIT 


Jan.       31 


Depreciation. 


69 


Jan.     31 


Maintenance  and  Repairs 
Overhead 


823 


238 


MAINTENANCE  AND  REPAIR  DEPT.— OVERHEAD- 
INSURANCE 


ACCOUNT  No.  8236 


DA  IE 
1922 

MEMS 

From 
Acccunt 

N... 

DEBIT 

DATE 
1922 

IILMS 

To 

Account 
No. 

CREDIT 

Jan.        31 

Insurance 

6S' 

Jan.     31 

Maintenance  and  Repairs 
Overhead 

823 

i 

MAINTENANCE  AND  REPAIR  DEPT.— OVERHEAD— TAXES 


ACCOUNT  No.  8237 


DATE 

1922 

nEMS 

Fwim 
Acamnt 

DEBIT 

DA  IE 
1922 

ITEMS 

To 
Account 

No. 

1 
CREDIT 

1 

Jan.       31 

Taxes 

6S' 

Jan.      31 

Maintenance  and  Repairs 
Overhead 

823 

! 

239 


STABLE  EXPENSE 


ACCOUNT  No.  83 


DATE 
1922 


ITEMS 


From 

Account 
No. 


Jan. 


31 
31 
31 


Stable — Direct  Labor. . .  . 
Stable — Direct  Materials. 
Stable — Overhead 


831 
832 
833 


DEBIT 


DATE 
1922 


ITE.MS 


To 
Account 

No. 


CREDIT 


Jan. 


31 
31 

31 
31 
31 
31 
31 
31 
31 


Hide  House 

Sorting,  Wrapping  and  Ship- 
ping Dept 

Light,  heat  and  power 

By-Product  Dept 

General  or  Miscel.  Expense. 

Leach  House 

Selling  Dept 

Administration  Dept 

Hide  and  Skin  Purchases  and 
Stores 


X — Issue  credit  memo  trans- 
ferring charge  from  Better- 
ment in  Process  account  to 
to  proper  dept. 


7138 

7938 
8138 
8538 
868 
8038 
X  69 
X  69 

X  69 


STABLE— DIRECT  LABOR 


ACCOUNT  No.  83! 


DATE 
1922 

ITEMS 

From 
Account 

No. 

DEBIT 

DATE 
1922 

ITEMS 

To 

Account 
No. 

CREDIT 

Jan.        31 

Payroll — Direct  Labor 

69 

i 

Jim.     31 

Stable  Expense 

83 

STABLE— DIRECT  MATERIALS 


ACCOUNT  No.  832 


DATE 
1922 

ITEMS 

From 

Account 

No. 

DEBIT 

DATE 
1922 

ITE.MS 

To 
Account 

No. 

CRFOIT 

Jan.        31 

Miscel.  Direct  Materials. . .  . 

69 

Jan.      31 

Stable  Expense 

83 

1                   ^ 

STABLE— OVERHEAD 


ACCOUNT  No.  833 


DATE 
1923 

ITEMS      • 

From 
Account 

No. 

DEBIT 

DATE 

1922 

IlEMS 

To 

Account 

No. 

CRFDIT 

Jan.       31 

) 

Stable  Overhead:  —                | 

Jan.     31 

Stable  Expense 

83 

1 

31 
31 
31 
31 
31 
31 

Indirect  Labor 

Indirect  Materials 

Maintenance  and  Repairs. 

Depreciation 

Insurance 

Taxes 

8331 
8332 
8334 
8335 
8336 
8337 

240 


STABLE— OVERHEAD— I \D I RECT  LABOR 


ACCOUNT  No.  8331 


DATE 
1922 

ITEMS 

Fron 
Account 

No. 

DEBIT 

DATE 
1922 

ITEMS 

To 

Account 
No. 

CREDIT 

Jan.       31 

Payroll — Indirect  Labor. . ;  . 

69     1 

Jan.      31 

Stable  Overhead 

833 

STABLE— OVERHEAD— L\ DIRECT  MATERL\LS 


ACCOUNT  No.  8332 


DATE 
1922 

Ftoni 
ITEMS                           Accoint 

No. 

DEBIT 

DATE 
1922 

ITEMS 

To 
Account 

No. 

CREDIT 

Jan.       31 

Miscel.  Indirect  Materials 
and  Supplies 

69 

Jan.     31 

Stable  Overhead 

833 

STABLE— OVERHEAD— MAINTENANCE  AND  REPAIRS 


ACCOUNT  No.  8334 


DATE 
1922 

ITEMS 

From 

Account 

No. 

DEBIT 

DATE 
1922 

ITEMS 

To 

Account 
No. 

CREDIT 

Jan.        31 

Maintenance  and  Repairs. . . 

82 

i                                              ' 
1 

Jan.     31 

Stable  Overhead 

833 

STABLE— OVERHEAD— DEPRECIATION 


ACCOUNT  No.  8335 


DATE 
1922 

ITEMS 

From 
Account 

No. 

DEBIT 

DATE 
1922 

ITEMS 

To 
Account 

No. 

CREDIT 

Jan.        31 

Depreciation ^9     il 

1 
1 

Jan.     31 

Stable  Overhead 

833 

STABLE— OVERHEAD—  INSURANCE 


ACCOUNT  No.  8336 


DATE 
1922 

ITEMS 

Fioni 
Account         DEBIT 

No.     i 

DATE 

1922 

ITEMS 

To 
Account 

No. 

CREDIT 

Jan.       31 

Insurance 

69 

Jan.     31 

Stable  Overhead 

833 

241 


STABLE— OVERHEAD— TAXES 


DATE 
1922 


ITEMS 


From 

Account 

No. 


DEBIT 


Jan.       31      Taxes. 


69 


DAIfE 
1922 


Jan.     31 


ACCOUNT  No.  8337 


ITEMS 


To 
Account 

No. 


Stable  Overhead 1    833 


CREDIT 


# 


GARAGE  EXPENSE 


ACCOUNT  No.  84 


DATE 

1922 


ITEMS 


From 
Account 

No. 


DEBIT 


DATE 
1922 


Jan. 


31 
31 
31 


Garage — Direct  Labor.  .  . . 
Garage — Direct  Materials . 
Garage — Overhead 


841 

842 

843 


Jan. 


31 
31 

31 
31 
31 
31 
31 
31 
31 


ITEMS 


To 

Account 

No. 


CREDIT 


Hide  House 

Sorting,  Wrapping  and  Ship- 
ping Dept 

Leach  House 

Light,  heat  and  power 

By-Product  Dept 

General  or  Miscel.  Expense. 

Selling  Dept 

Administration  Dept 

Hide  and  Skin  Purchases  and 
Stores X 


X — Issue  credit  memo  trans- 
ferring charge  from  Better- 
ment in  Process  account  to 
proper  account. 


7138 


X 


7938 

8038 

8138 

8538 

868 

69 

69 

69 


GARAGE  EXPENSE— DIRECT  LABOR 


DATE 
1922 


ITEMS 


From 
Account 

No. 


ACCOUNT  No.  841 


DEBIT 


Jan.       31 


Payroll — Direct  Labor. 


69 


D/VTE 
1922 


Jan      31 


ITEMS 


Garage  Expense. 


io 

Account 

No. 


84 


CREDIT 


GARAGE— DIRECT  MATERIALS 


DATE 
1922 


Jan.       31 


ITEMS 


From 

Account 

No. 


Miscel. — Direct  Materials. 


69 


DEBIT 


D/>^TE 
1922 


ACCOUNT  No.  842 


ITEMS 


lo 

Account 

No. 


CREDIT 


Jan.     31 


Garage  Expense. 


84 


242 


GARAGE— OVERHEAD 


ACCOUNT  No.  843 


DATE 
1922 

ITEMS 

Fiom 

Account 

No. 

DEBIT 

DATE 

1922 

HEMS 

To 
Account 

No. 

CREDIT 

Jan.       31 

Garage  Overhead: — 

Indirect  Labor 

8431 
8432 
8434 
8435 
8436 
8437 

Jan.     31 

1 

Garage  Expense 

84 

31 

31 
31 
31 

Indirect  Materials 

Maintenance  and  Repairs. 
Depreciation 

i 

31 

Insurance 

31 

Taxes 

GARAGE— OVERHEAD— INDIRECT  LABOR 


DATE 
1922 


ITEMS 


From 
AcixMint 

No. 


DEBIT 


DATE 
1922 


Jan.       31 


Payroll — Indirect  Labor. 


69 


ITEMS 


Jan.     31      Garage  Overhead. 


ACCOUNT  No.  8431 


To 
Account 

No. 


CREDIT 


843 


GARAGE— OVERHEAD— INDIRECT  MATERIALS 


DATE 
1922 


ITEMS 


From 

Account 

No. 


DEBIT 


DATE 
1922 


ITEMS 


Jan.       31 


Miscel.  Indirect  Materials 
and  Supplies 


6!? 


Jan.     31   >  Garage  Overhead. 


ACCOUNT  No.  8432 


To 

Account 
No. 


CREDIT 


843 


GARAGE— OVERHEAD— MAINTENANCE  AND  REPAIRS 


ACCOUNT  No.  8434 


DATE 
1922 

ITEMS 

Fnim 
AcoHint 

No. 

DEBIT 

DATE 

1922 

1 

ITEMS 

To 
Account 

No. 

CREDIT 

Jan.       31 

Maintenance  and  Repairs.. . 

82 

Jan.     31 

i 
Garage  Overhead 

843 

GARAGE— OVERHEAD— DEPRECI A  TION 


ACCOUNT  No.  8435 


DATE 
1922 

ITEMS 

Fmbi 
Acoiunt 

No. 

DEBIT 

DATE 
1922 

HEMS 

To 

Account 

No. 

1 
CREDIT 

Jan.       31 

Depreciation 

69 

Jan.     31 

Garage  Overhead 

843 

1 

243 


GARAGE— OVERHEAD— INSURANCE 


ACCOUNT  No.  8436 


DATE 
1922 

From 
ITEMS                           Account 

No. 

DEBIT 

CAIE 
1922 

MEMS 

To 

Account 

No. 

CREDIT 

Jan.       31 

Insurance 

1 
69 

Jan      31 

Garage  Overhead 

843 

• 


GARAGE— OVERHEAD— TAXES 


ACCOUNT  No.  8437 


DATE 
1922 

ITEMS 

Fiom 
Account 

No. 

DEBIT 

DATE 
1!)22 

11  EMS 

To 

Account 

No. 

CREDIT 

Jan.       31 

Taxes 

69 

Jan       31 

Garage  Overhead 

843 

BY-PRODUCT  DEPT.—HAIR,  FLESHINGS,  ETC. 


ACCOUNT  No.  85 


DATE 
1922 

ITEMS 

From 
Account 

No. 

DEBIT 

DATE 
1922 

ITEMS 

To 

Account 

No. 

CREDIT 

Jan.        31 

By-Product  Dept. — Direct 
Labor 

851 

852 
853 

Jan.      31 

By-Product  Sales 

X  69 

X — Issue  credit  memo  trans- 
ferring charge  from  Better- 
ment in  Process  account  to 
proper  account  shown. 

31 

By-Product  Dept. — Direct 
Materials 

31 

By-Product  Dept.— Overhd. 

BY-PRODUCT  DEPT— DIRECT  LABOR 


ACCOUNT  No.  851 


DATE 
1922 

From 
ITEMS                           Account 

j     No. 

DEBIT 

D/.TE 
1922 

ITEMS 

To 

Account 

No. 

CREDIT 

Jan.        31 

Payroll — Direct  Labor 

69 

Jan.      31 

By-Product  Dept 

85 

• 


244 


BY-PRODUCT  DEPT.— DIRECT  MATERIALS 


DATE 
1922 


ITEMS 


From 
Account 

No. 


DEBIT 


Jan.        31 


Miscel. — Direct  Materials . 


69 


DATE 
1922 


ITEMS 


Jan.     31 


By-Product  Dept. 


ACCOUNT  No.  852 


To 

Account 

No. 


85 


CREDIT 


BY-PRODUCT  DEPT.— OVERHEAD 


DATE 
1922 


ITEMS 


From 
Account 

No. 


DEBIT 


Jan.       31 

31 
31 
31 
31 
31 
31 
31 
31 

31 


By-Product  Dept. — 
Overhead:  — 

Indirect  Labor. 

Indirect  Materials 

Light,  heat  and  power.. .  . 
Maintenance  and  Repairs. 
Depreciation 


Insurance 

T"^o  Ypg  

Stable,  Garage,  R.R.  Sid- 
ing and  Equip.  Expense 
General  or  Miscel.  Exp..  . 


8531 
8532 
8533 
8534 
8535 
8536 
8537 

8538 
8559 


DATE 
1922 


ITEMS 


Jan.      31 


By-Product  Dept. 


ACCOUNT  No.  853 


To 

Account 

No. 


CREDIT 


85 


BY-PRODUCT  DEPT-OVERHEAD-INDIRECT  LABOR 


DATE 
1922 


ITEMS 


From 
Account 

No. 


DEBIT 


DATE 
1922 


ITEMS 


Jan.       31 


Payroll — Indirect  Labor. 


69 


Jan.     31 


ACCOUNT  No.  8531 


By-Product  Dept.  Overhead 


853 


To 
Account    I     CREDIT 

No.       1 


BY-PRODUCT  DEPT. -OVERHEAD-INDIRECT  MATERIALS 


DATE 
1922 


ITEMS 


From 

Account 

No. 


DEBIT 


Jan.        31 


Miscel.— Indirect  Materials 
and  Supplies 


69 


DATE 
1922 


ITEMS 


ACCOUNT  No.  8532 


To 
Account 

No. 


CREDIT 


Jan.     31      By-Product  Dept.  Overhead 


853 


245 


BY-PRODUCT  DEPT— OVERHEAD— LIGHT,  HEAT  AND  POWER        ACCOUNT  No.  8533 


DATE 

1922 


ITEMS 


From 

Account 

No. 


DEBIT 


DATE 
1922 


ITEMS 


To 

Account 

No. 


CREDIT 


Jan.       31  j  Light,  Heat  and  Power. 


81 


Jan.     31 


By-Product  Dept.  Overhead 


853 


BY-PRODUCT  DEPT.— OVERHEAD— MAINTENANCE  AND 
REPAIRS 


ACCOUNT  No.  8534 


DATE 
1922 


ITEMS 


From 
Account 

No. 


DEBIT 


DAIE 
1922 


ITE-MS 


To 

Account 

No. 


CREDIT 


Jan.       31 


Maintenncea  and  Repairs. . . 


82 


Jan.     31 


By-Product  Dept.  Overhead 


853 


BY-PRODUCT  DEPT— OVERHEAD— DEPRECIATION 


ACCOUNT  No.  8535 


DATE 

1922 

ITEMS 

From 

Account 

No. 

DEBIT 

DATE 
1922 

IIEMS 

To 
Account 

No. 

CREDIT 

Jan.       31 

Deoreciation 

69 

Jan.     31 

By-Product  Dept.  Overhead      853 

1 

BY-PRODUCT  DEPT— OVERHEAD— INSURANCE 


ACCOUNT  No.  8536 


DATE 
1922 


ITEMS 


From 

Account 

No. 


DEBIT 


DATE 
1922 


ITEMS 


To 

Account 

No. 


CREDIT 


Jan.       31 


Insurance. 


69 


Jan.     31 


By-Product  Dept.  Overhead 


853 


BY-PRODUCT  DEPT.— OVERHEAD— TAXES 


ACCOUNT  No.  8537 


DATE 
1922 


ITEMS 


From 

Account 

No. 


DEBIT 


DATE 
1922 


ITEMS 


To 
Account 

No. 


CREDIT 


Jan.        31 


Taxes . 


69 


Jan.      31 


By-Product  Dept.  Overhead        853 


246 


BY-PRODUCT  DEPT.— OVERHEAD—STABLE,  GARAGE, 
RAILROAD  SIDING  AND  EQUIP.  EXPENSE 


ACCOUNT  No.  8538 


DATE 
1922 

ITEMS 

From 
A':couDt 

No. 

DEBIT 

DATE 
1922 

HEMS 

To 

Account 

No. 

CRFDIT 

Jan.       31 
31 
31 

Stable  Expense 

Garage  Expense 

R.R.Sid,  and  Equip.  Exp..  . 

83 
84 
87 

Jan.     31 

By-Product  Dept.  Overhead 

853 

f 

BY-PRODUCT  DEPT.— OVERHEAD— GENERAL  OR 
MISCELLANEOUS 


ACCOUNT  No.  8539 


DATE 
1922 


ITEMS 


Ffom 
Acoounl 

No. 


DEBIT 


DAFE 
1922 


ITEMS 


To 

Account 

No. 


CREDIT 


Jan.        31 


General  or  Miscel.  Expense.      86 


Jan.     31      By-Product  Dept.  Overhead 


853 


247 


GENERAL  OR  MISCELLANEOUS  OVERHEAD  EXPENSE 


ACCOUNT  No.  86 


DATE 
1922 


ITEMS 


Jan. 


Ftom 
Account 

No. 


31 
31 
31 
31 
31 
31 
31 
31 
31 
31 


General  or  Miscel.  Expense  :- 

Indirect  Labor 

Indirect  Mat.  and  Sup..  . 
Light,  heat  and  power.. . 
Maintenance  and  Repairs 

Depreciation 

Insurance 

Taxes 

Stable,  and  Garage  Exp. . 
Miscellaneous  items 


DEBIT 


861 
862 
863 
864 
865 
866 
867 
868 
869 


I! 


DATE 

1922 


ITEMS 


To 
Account 

No. 


CREDIT 


Jan. 


31 
31 
31 
31 
31 

31 

31 
31 
31 

31 

31 


Hide  House 

Beam  House 

Tan  Yard 

Splitting  and  Shaving  Dept. 
Coloring  and  Fatliquoring 

Dept 

Drying  Dept 

Tacking  Dept 

Finishing  Dept , 

Sorting,  Wrapping  and  Ship 

ping  Dept , 

Leach  House 

By-Product  Dept 


7139 

7239 
7339 
7439 

7539 
7639 
7739 
7839 

7939 

8039 
8539 


GENERAL  OR  MISCELLANEOUS  OVERHEAD  EXPENSE- 
INDIRECT  LABOR 


ACCOUNT  No.  861 


DATE 
1922 

ITEMS 

Fiom    ! 
Account         DEBIT 

No.    ] 

DATE 
1922 

HEMS 

To 

Account 
No. 

CRFDIT 

Jan.       31 

Payroll — Indirect  Labor. ...      69 

1 

1  Jan.     31 

!                         ■  i 

General  or  Miscel.  Expense. 

86 

GENERAL  OR  MISCELLANEOUS  OVERHEAD  EXPENSE- 
INDIRECT  MATERIALS 


ACCOUNT  No.  862 


DATE 
1922 

ITEMS 

From 

Account 

No. 

DEBIT 

DATE 
1922 

HEMS 

To 
Account 

No. 

CREDIT 

Jan.       31 

Miscel — Indirect  Materials 
and  Supplies 

69     ' 

1 
1 

1 

Jan.     31      General  or  Miscel.  Expense. 

86 

GENERAL  OR  MISCELLANEOUS  OVERHEAD  EXPENSE- 
LIGHT,  HEAT  AND  POWER 


ACCOUNT  No.  863 


DATE 
1922 


ITEMS 


FtOID 

Account 
No. 


DEBIT 


DATE 
1922 


ITEMS 


Jan.        31 


Light,  heat  and  power |     81 


Jan.     31 


General  or  Miscel.  Expense. 


To 

Account 

No. 


CREDIT 


86 


• 


24S 


GENERAL  OR  MISCELLA\EOUS  OVERHEAD  EXPENSE- 
MAINTENANCE  AND  REPAIRS 


ACCOUNT  No.  864 


DATE 
1922 


ITEMS 


From 
Account 

No. 


DEBIT 


DATE 
1922 


ITEMS 


To 
Account 

No. 


CREDIT 


Jan.       31 


Maintenance  and  Repairs. 


82 


Jan.     31 


General  or  Miscel.  Expense. '       86 


GENERAL  OR  MISCELLANEOUS  OVERHEAD  EXPENSE- 
DEPRECIATION 


ACCOUNT  No.  865 


GENERAL  OR  MISCELLANEOUS  OVERHEAD  EXPENSE- 
INSURANCE 


ACCOUNT  No.  866 


DATE 
1922 

ITEMS 

From 

Account 

No. 

DEBIT 

DATE 
1922 

riLMS 

Account 

No. 

CREDIT 

Jan.       31 

Insurance   

t>9 

Jan.     31 

General  or  Miscel.  Expense. 

86 

1 

GENERAL  OR  MISCELLANEOUS  OVERHEAD  EXPENSE- 
TAXES 


ACCOUNT  No.  567 


DATE 
1922 


ITEMS 


From 

Account 

No. 


DEBIT 


DATE 
1922 


ITEMS 


To 
Account 

No. 


CREDIT 


Jan.        31 


Taxes . 


(i9 


Jan.     31 


General  or  Miscel.  Expense. 


86 


GENERAL  OR  MISCELLANEOUS  OVERHEAD  EXPENSE- 
STABLE  AND  GARAGE  EXPENSE 


ACCOUNT  No.  868 


DATE 
1922 

ITEMS 

From 

Account 

No. 

DF.BIT 

!     DATE 
1922 

ITEMS 

To 

Account 

No. 

CREDIT 

Jan.       31 
31 

Stable  Expense 

83 
84 

Jan.      3.1 

General  or  Miscel.  Expense. 

86 

Garaee  Exoense 

249 


GENERAL  OR  MISCELLANEOUS  OVERHEAD  EXPENSE- 
MISCELLANEOUS 


ACCOUNT  No.  869 


DATE 
1922 


Jan. 


31 
31 
31 
31 
31 
31 
31 
31 


ITEMS 


From 
Account 

No. 


Miscellaneous  Items: — 

Water 

Laboratory  Expense 

R.R.Sid,  and  Equip.  Exp. 
Tannery  Office  Expense.  . 

Welfare  Work 

Store  Room  Expense 

Refinishing  Expense 


8691 
8692 
8693 
8694 
8695 
8696 
8697 


DEBIT 


DATE 
1922 


ITEMS 


To 
Account 

No. 


CREDIT 


Jan.     31 


General  or  Miscel.  Expense. 


86 


GENERAL  OR  MISCELLANEOUS  OVERHEAD  EXPENSE- 
M ISCELLANEO  US—  WA  TER 


ACCOUNT  No.  8691 


DATE 
1922 


ITEMS 


From 
Account 

No. 


DEBIT 


DATE 
1922 


ITEMS 


To 
Account 

No. 


CREDIT 


Jan.        31 


Water. 


69 


Jan.      31      General  Exp. — Miscel.  Items'     869 


GENERAL  OR  MISCELLANEOUS  OVERHEAD  EXPENSE- 
MISCELLANEOUS— LABORATORY 


ACCOUNT  No.  5692 


DATE 
1922 

ITEMS 

Fcmn 

Account 

No. 

DEBIT 

DATE 
1922 

ITEMS 

To 
Account 

No. 

CREDIT 

Jan.       31 
31 
31 
31 

Payroll — Labor 

69 
69 
69 
69 
69 
82 

Jan.      31 

General  Exp. — Miscel.  Items 

1 
869 

Materials  and  Supplies. .  . 

Depreciation 

Taxes 

31 

Insurance 

31 

Maintenance  and  Repairs. 

GENERAL  OR  MISCELLANEOUS  OVERHEAD  EXPENSE- 
MISCELLANEOUS— RAILROAD  SIDING  AND  EQUIP. 
EXPENSE 


DATE 
1922 


ITEMS 


From 

Account 

No. 


DEBIT 


DATE 
1922 


ITEMS 


Jan.        31 


R. R.S.Sid. and  Equip.  Exp. 


87 


Jaa.     31 


ACCOUNT  No.  8693 


To 

Account 

No. 


General  Exp. — Miscel.  Items'     869 


CREDIT 


250 


GENERAL  OR  MISCELLANEOUS  OVERHEAD  EXPENSE- 
MISCELLANEOUS— TANNERY  OFFICE  EXPENSE 


ACCOUNT  No.  8694 


DATE 
1922 


Jan. 


31 
31 
31 
31 
31 
31 


ITEMS 


F'om 
Account 

^Jo. 


DEBIT 


DATE 
1922 


ITE.MS 


To 

Account 

No. 


Payroll — Labor 

Stationery  and  Printing.  . 
Telephone  and  Telegraph. 

Depreciation 

Taxes 

Insurance 


69 
69 
69 
69 
69 
69 


Jan.     31 


General  Exp. — Miscel.  Items. 


869 


CREDIT 


GENERAL  OR  MISCELLANEOUS  OVERHEAD  EXPENSE- 
MISCELLANEOUS— WELFARE  WORK 


ACCOUNT  No.  5695 


DATE 
1922 

ITEMS 

Ftooi 
Account          DEBIT 
No. 

DATE 
1922 

HEMS 

To 
Account 

No. 

CREDIT 

Jan.        31 

Welfare  Work 

69 

1 

Jan.       31    ■    npnpral  F.xn. — XTisrpl    Ttpm<!       8^0 

1  '^ 

1 

GENERAL  OR  MISCELLANEOUS  OVERHEAD  EXPENSE- 
MISCELLANEOUS— STORE  ROOM  EXPENSE 


ACCOUNT  No.  8696 


DATE 
1922 

ITEMS 

Ftijm 
Accaunt 

No. 

DEBIT 

DATE 
1922 

ITEMS 

To 
Account 

No. 

CRFDIT 

Jan.       31 
31 

Payroll — Labor 

69 
69 
69 
69 
82 

Jan.     31 

General  Exp. — Miscel.  Items 

869 

Depreciation 

31 

Taxes 

31 

Insurance 

31 

Maintenance  and  Repairs. . . 

/ 

GENERAL  OR  MISCELLANEOUS  OVERHEAD  EXPENSE- 
REFINISHING  EXPENSE 


ACCOUNT  No.  8697 


DATE 
1922 

ITEMS 

Fnun 
Account 

Nj. 

DEBIT 

DATE 
1922 

HEMS 

To 
AccouBt 

No. 

CREDIT 

Jan.       31 

Coloring  and   Fatliquoring 
Dept 

7: 
70 
77 

78 

79 

1  Jan.     31 

i 

General  or  Miscel.  Expense. 

869 

31 

Drvine  Deot 

31 

Tackins  Deot. 

31 

Finishine  Dent 

31 

Sorting,  Wrapping  and  Ship- 
nine  Deot 

1 

251 


RAILROAD  SIDING  AND  EQUIPMENT  EXPENSE 


ACCOUNT  No.  87 


DATE 
1922 


Jan. 


31 
31 
31 
31 


ITEMS 


From 
Account 

No. 


DEBIT 


R.R.Sid. and  Equip.  Exp.:-  j 

Direct  Labor i  871 

Direct  Materials 872 

Overhead 873 


DATE 
1922 


ITEMS 


To 

Account 
No. 


J.an. 


31 
31 

31 
31 
31 
31 
31 
31 


Hide  House 

Sorting,  Wrapping  and  Ship- 
ping Dept 

Leach  House 

Light,  heat  and  power 

By-Product  Dept 

General  or  Miscel.  Expense. 

Selling  Dept 

Hide  and  Skin  Purchases  and 
Stores 

X — Issue  credit  memo  trans- 
ferring charge  from  Better- 
ment in  Process  account  to 
proper  department  account 
shown. 


7138 

7938 
8038 
8138 
8538 
8693 
X  69 

X  69 


CREDIT 


RAILROAD  SIDING  AND  EQUIPMENT  EXPENSE- 
DIRECT  LABOR 


ACCOUNT  No.  871 


DATE 
1922 

ITEMS 

From 

Account 

No. 

1      DATE 
DEBIT             J522 

IILMS 

To 
Account 

No. 

CRFDIT 

Jan.       31 

Payroll — Direct  Labor 

69 

1 

Jan.     31 

R.R.Sid. and  Equip.  Exp...  . 

87 

RAILROAD  SIDING  AND  EQUIPMENT  EXPENSE- 
DIRECT  MATERIALS 


ACCOUNT  No.  872 


DATE 
1922 

ITEMS 

From 
Account 

No.    i 

DXTE 
DEBIT             j^.. 

IILMS 

To 
Account 

No. 

CRFDIT 

Jan.       31 
31 

Miscel — Direct  Materials. . . 
Fuel 

69 
69 

1 
1 

1 

Jan.     31 

R.R.Sid,  and  Equip.  Exp..  . 

87 

RAILROAD  SIDING  AND  EQUIPMENT  EXPENSE— OVERHEAD       ACCOUNT  No.  873 


DATE 
1922 


Jan.       31 

31 
31 
31 
31 


ITEMS 


From 
Account 

No. 


DEBIT 


DATE 
1922 


ITEMS 


To        |i 
Account    ii    CREDIT 

No.       ii 


R.  R.  Sid.  and  Equip.  Exp. 
Overhead: — 

Depreciation 8735 

Insurance 8736 

Taxes i  8737 

Maintenance  and  Repairs.;  8734 


Jan.     31      R.R.Sid.and  Equip.  Exp. 


87 


252 


RAILROAD  SIDING  AND  EQUIPMENT  EXPENSE— OVERHEAD- 
MAINTENANCE  AND  REPAIRS 


ACCOUNT  No.  8734 


DATE 
1922 


ITEMS 


riom 
Account 

No. 


DEBIT 


Jan.       31 


Maintenance  and  Repairs. 


82 


DATE 
1922 


ITEMS 


To 
Account 

No. 


Jan.     31 


R.  R.  Sid.  and  Equip.  Exp, 
Overhead 


873 


CREDIT 


RAILROAD  SIDING  AND  EQUIPMENT  EXPENSE— OVERHEAD- 
DEPRECIATION 


ACCOUNT  No.  8735 


DATE 
1922 

ITEMS 

From 

Account 

No. 

DEBIT 

DATE 
1922 

1 

ITEMS 

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Account 

No. 

CRFDIT 

Jan.       31 

Deoreciation 

69 

Jan.     31 

R.  R.  Sid.  and  Equip.  Exp. 
Overhead 

873 

RAILROAD  SIDING  AND  EQUIPMENT  EXPENSE— OVERHEAD- 
INSURANCE 


DATE 
1922 


ITEMS 


Jan.       31 


Insurance. 


ACCOUNT  No.  8736 


From 

Account 

No. 


DEBIT 


DATE 
1922 


ITEMS 


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Account 

No. 


69 


Jan.     31 


R.R.  Sid.  and  Equip.  Exp. 
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873 


CREDIT 


RAILROAD  SIDING  AND  EQUIPMENT  EXPENSE— OVERHEAD- 
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DATE 
1922 


ITEMS 


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Accourt 

No. 


DEBIT 


DATE 
1922 


ITEMS 


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Account 

No. 


CREDIT 


Jan.       31 


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69 


Jan.     31 


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co«x 


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Direct   Manufacturinc^  I^aterials 
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COST 


?UANX  ITV 


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OEPAR-TME-NT      H&SHiPPiNa   pEPx    I  U.EACM   nouat 


COST 


JANTITY 


COSY       Quantity 


COST 


OUA^^TITY 


Rawstioc-h 

Ji^^ARt  MOOSE 


CoiX 


OuANTiTY 


LICHT.    HEAT   AND 
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COST  9oANT»T 


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LlCHT.    HEA.T   AND 
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OOANTiTY 


COST 


MAINTENANCE. 
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9UA.NTITY 


CLOST 


5tabi_e. 


QUANTITY 


COST 


A.R /KGE. 


Quantity 


COST 


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DEp-r. 


QUANT  I  TV 


COST- 


GENERAL  OR  r^isccu 
LANEOUS    OVERHEAD 


CXJAKIXIXY 


COST 


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INDIRECT     Manutactubing  Materials  and  Supplies 

DiaTRiBUTioisi      Sheet 


Amount  or  ko.RecT  MAMur/^cTuRiKKi   Hatc-^iaus   and    Supplies    ch^krgeo  to   BeTTERt-xENT  m  Process   Account  No.  tq    To  Be  Distributed  t 


KIND 

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nATERlAL 


:;<:':     Hide  House 

u'3 


Period-  Frot 


_To 


O 

z 

o 


OT<4fc.t. 


QUANTITY 


Beam  House      I       Tan  Hoosf   Ff'-'"r'r'N<i  and        couoring  and 


OUilKNTlTY 


COST        lOOANTlTY 


COST 


BOUANTITY 


C  06T 


DRYiNa 
DEPARTMENT 


OUANTiry 


COST 


?UANTITV 


COST 


TAC  K  I  N  C« 
DEPARTmE  NT 


pUANTITV 


Fin  ish  INC* 

DEPARTMENT 


COST 


QUANTITY 


PWANTITY       COST 


Sorting,  WRAPPiNft 

atSI-llPPiNG     PEPT 


I  14/^iic.f;      n         •'a>a/ STOCK 

Leach  House    ||  w^p,e.-.oo.<. 


pOANTlTV 


COST 


>U(Ws(TIT>» 


CO«T 


Ll&HT.    HEAT  AND 
POWER  DEPARTMENT 


OOANTiTY 


—  - 


COST 


MAINTENANCE 
AND  REPAIR  OEPT. 


pUAN-riTY 


COST 


S  TABI_e 


Garage 


PUANTITY 


COST    HQuANTITY 


COST 


BY-PRODUCT 
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Ojantity 


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T 


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T     Manufacturing  Materials  and   Supplies 

Distribution      Sheet 

Amount  or  UomccT  ^A^4urACTURlMGi   Mat£:p<i^,_S   ^(^^^    Suppi  ip-c    ^.^.^^  o  o  a  »•  * 

v>upPL,ES    CHARaep  TO   BeiTTeRr^eNT  m  Process  Accoumt  No.  6,q.  To  BE  DISTRibuteidZ— 

_  Til  SPl  ITTiKi/^      A   >.._  It  H  II  II 


KIND 

OF 
riATEfflAi- 


o 

z 

g 


Hide  House     |  Bea^i  House. 


pUANTITY 


COST 


OU^NTlTY 


OT^^U 


cost- 


Tan  House 


QOANTlTY 


COST 


SPUTTINQ    AND        BcouoRinG    AMD 
SMAVINQ      DepT.       BfATLIQUORINCa    DEI 


OUANTITY 


DRYIN<* 
DEPARTMENT 


Cost 


JOANTlTY 


COST 


?UANT  ITV 


C05T 


Tac  K  I  rMG» 
DEPARTMENT 


PUANTITT 


F>N  ISH  »N<i 
DEPARTME-NT 


COST 


?UANXITY 


COST 


POANTlTY 


SORTING,  WRAPPING 
acSHlPPlNa     PE.PT. 


COST 


Leach  House 


JANTITY 


COS-r 


Rav^  STOCK 
'^ARE.t-iOOSl 


Cjuaimxitv 


CoiT 


LlGHT   me/kt  And 
POWER  department 


OOANTiTt' 


COST- 


MAIN  TEtS. 
AND  repair] 


9vj/v,N-riTY 


FORM  NO.  4 


.5    AND     SuPPLJE-S 


Period-  Fro 


M. 


-To 


SE 


QU-CfcislXITX 


RAvsy  STOCK 


COiT 


Ll&HT.    HEAwT   AND 
POWER  DEPARTMENT 


00>»wNTiTV 


COST 


MAJMTE.NANCE. 
AND  REPAIR  OEPT. 


QUANTITY 


COST 


tabj-e: 


CJUANTITY 


COST 


G  AR>*vGE. 


Quantity 


COST 


BY-PRODOOT 
DEP>T. 


QUANTITY 


COST 


GENERATOR  r^iscE-L 
LANEOUS    OVERHEAD 


OU-*.MT»XY 


COST 


T 


O  X-^l- 


QU/^'^^TlTV 


COST 


i 


2 


Materiaus  and  Supplies 
on    hand    report. 

Period-From 


Tc 


KIND  or 

MATERIAL 


|QN  HAND  AT  BEGINNIMQ 
or  PERIOD 


RECEIVED 


lOUANTlTX 


Tg 


nrsy 


COST      W^'ANTITY 


MtliT 


COST 


TOTAL. 


OOANTITY       COST" 


USED 


QUANTITY 


COST 


ON  HAND  /<\T  END 
or    PERIOD. 


QUANTITY 


cikr 

VNI  T 


COST 


FORM  NO.  5 


d 


oC 

n 


Schedule:   Of    Deprecjation 

D  I  STRlBUTIOh4 


A  Separate  Schedule  Must  Be  Made  For  Each  Plant. 


Date.   Prepareid. 


Departments 


Buildings 


Toxau  cost 

OF  BOtLDIiSC   IN 
vs/»-^iCH  LOCATED 


RATE 

OF 
DEPRE- 
CIATION 

7o 


MANA/FACTURINa 


HiPE  House 


Beam   House 
Takm  House_ 


>PLiTTINC5 


AS 


G3LORlN<a  A.  FaT 


HAVINQ 
i-ipUOR 


0 


EPT. 


ING  De.pt 


Drying  Dlpartment. 


Iackimq  Department- 


FiMiSHiNQ  Department 


SoRTiM<i  Wrapping  8t  Shippincj  Dep. 


L 


M( 


each  House 


Lie»HT  Heiat  &  Power  Dept 


Maintenance.  &.  Repair  Dept 
Stabl-E  Expense 


Gara&e    E 


•X  PENSE 


By- Product  Dept.  Expense 


R.R.S 


IDINC5 


QUIPMENT. 


CaENERAL  or  rllSCELLANEOUS. 

Rawstock  Ware-house.  _ 


Tc 


OTAl- 


I^a 


NUFACTURlNQ. 


Administration  Dept 

SellinGj   De.pt.  :- 

Finished  Leather  Warehouse 
General  Sales   Offices 


Total.  Arv>  o  u  m  t 
OF  Depreciatiom 
For  E.  (mt-ire 
b  vj 1  uo  i  im  q 


T< 


OTAl.  Oe.llin<4  Dept 


DEf 


ToTAu  Depreciation 


XoTA,V. 

S<f).  Feet 

In  Ersi-riRE 


Of  PRECIA- 

TION 

PER 

S^.  Foot 


Sp.  FT.   OF 

Floor  space 

occupied 

by  each  dept. 


Amount  Of 

DEPREClATlOtS 

For   Each  DEpt 
Per    Year. 


N\ 


ACM  IN  ER  Y 


Co&T   Of 
machiivery 

IM    Eac:h 
De:f»ar  rrv\ENT 


RATE. 

OF 

DEPRECIATION 


Amount  Of 

depreciation 

For  Each  Dept. 

Per  YeavR 


T00L.S  And   Equipment 


1 


COST    OF 
ToousSc  EoutPMENT 
IN    EAC.H 

Department 


Rate 
OF 

pEPRECIATIOM 


ArnouMT  oF 

OtPREClATlOM 

For  tMCH  DG  PT. 

PER    YEAR 


Fui 


A 


RNiTURE  And   iixtures 


COST  or 

|FURNITUREa;FlATURES 
IN     EACH 
DEPARTr-\ENT 


Rate 

DEPRECIAvTiOM 


Amoumt   Of 

DePRECIATiC»»s» 

For  Each  DEpt. 

PER    VEAsR 


Totakj^ 

DEPRECIATI  OfsJ 

For  £^cm 
DtPARTr-ltlST 

Per  Yea« 


I 


FORM    NO.  6 


o 
z 


O 


A  Separate  Schedule  Must  Be:  Hade:  fc 

„    ..           .  jj.. 

)R  Each  P 

ility    Ins 

NSURAMCe* 

LArslT. 

i , 

Schedule.  Of  Insurance  Distributiom  - 

fpR   Premiums  Paid 

Prepareh    Oim 

Departmenxs 

L 

[pbTAL. Annual.  I 

U RANGE 

Fire  atCENERAU  INSURANCE    ON             H    FiRE    8c  CSjEr^ERAL  InSUR  ANC  E    ON 
To-r^.  A          BoiLDiNas-.                               H           rv\AeHiMEiR>r  ecE.©uiPrviE:H-r 

lOTAUANNUAl-lN6UR^NCE.  *                                                      |P^TAI_AnNUA»_  INSURANCE    4 

OTHe:F\    iNsuRAiscE 

HaTALANNUAL.  InSURAmCIE.    * 

Total- 

iN&LJRAtSCEl 

Ar-iouNT  Or 

IN  Each  Dept. 



Vo 
OF  LABOR 
PAlO    FOR 
INSURANCE 

4rv>UN-rOF|NsuRANeE 
For  E"a>ch  Dept. 
Per  Year 

Floor  space, 
occopieo 
By     eaom 

DePARTr-\EfiT 

or  TOTAL. 
Floor  ;>pA><:.e 

Ar-^ouMT   Of        DvaluE.      OF 
INSURANCE    Fof<        rVACHIN£RV 

Eacm   dept.         ScEoutPm&NT 
PER     YeAR.             IN  EACH    OEPT 

7o 

OF  TOTAL. 
VALUE. 

AMOUNT    OF 
INSURANCE.    For 
EACH    DEPT. 
PER     VEAF*. 

VALUE 
INSURED 
IN  EA«H   OEPT 

OF    TOTAL. 
VALUE 

Ar^our-iT    OF 

Insurance   For 

EACH      DEPT 

For    Each 
Department 
Per     Ye:Af=i 

MANUFACTURlNGk.- 
HiDE  WouSE. 

PcR   Year 

Beam   House: 

Tan  House 

1 

CouoaiNG8c.FATUl900RlN<iI)E.PT. 
BRYtWGk  DePARTMEN-T 

Iackjnca  department 

FiMiSHiNq  Department 

1 

SaRTlNq,WRAPP)N<^  8k  ShiPP»M<5_ 

Leach  Mc»use 

1 

Lk^ht,  Heat  6^  Power  Dept 

Maintenance  fit  Repair Be.pt 
Stabif  Fxpenre 

Garax^e.   ExPENAP- 

... 

By- Pponur-r  Dpot- 

R.R.SiDiNQ  flc  Equipment 

^NtR-Kl.  OR  MlSCELLAMtOOS 

/ 

Rawstock  V\^REHOOSE 

Total.  Manqpacturinq.,  1 

/\0MllMlSTRATlOh4    DelP-T. 

1 

Seu.inq  Dept  :- 

Finished  Leather  Warehouse 
General.  Sales   Offices__ 

_  . - 

Total  Sell  in  a  Dept- _ 

' 

- 

ToxAU    Insurance: 

- 

FORM  NO.  7 


00 

g 


p 


Schedule  Fofi  Tax   Distribution 
Federau  Income.  Taxes  Should  Not  Be  Inci-uoed  OnTmis  Sheet. 


A  Separate  Schedule  Must  Be  Made  Fob  Each  Pl 


ANT 


Date  Prepared. 


Depar-tmejmts 


Buii-oirsiQs 
|1Iotai_Annuai-1axes4_ 


MaCMINERY    8c     EpUIPI^ENT 

jToTAL  Annual.  Taxes  ^     


IFUOORSPACE. 
OCCUP/ED 
BY    EACM 

|OEPA»Tr-\ENT 


M  AN  Vjr  A  CTORIN^:- 

Hiot  House: 


B^Ar^  Mouse 
Tan  House 


Sputting  6cShavin<5  Dept.. 

CouORmG  &FATClQUORlN^I)EPr. 

Dryinci  Depahtmcnt 

IaCKINGi  BEPAf^TME.NT 


FlMISHlNq  DePARTMCK4T 

5o«TING,WAPPlNGi  flc  ShiPPIHG. 

Leach  Mouse. 


Light,  Heat  6;.  Power  Dept. 

Maintenance  Sj^RepairDept 
STAai.e  Expense, 

Garag£  Expense. 

By-  Product  Dept 


R.R.SlDlNC^  &.  EpUIPMEH-n 

Ceneral  OR  Miscellaneous 

Rawstock  Vv^REHouse 

ToTAi_  Manufacturinc^— 

Administration  Dept 

Sellinq  Bept: 

Ff  H I  s  HE  o  Leather  Wiv?ehoo3c 

CieMfiifAt.  Sales   Offices 

Totau  Selling  DtPT_ 
Totau  Taxes 


I 


OF  TOTAL 
Floor  SPacc 


Ar-»OONT  OF   TAX 
For  CACM  OEPX. 

YEAR 


value;,  of 

DEPARTMENT 


OF  TOTAL 
VALUE 


Amouht  Of Tax 
Fo«  Eacm  Dept. 

PER 
VEA.R 


E 


r^EF<CMAN  DISE 

OTAu  Annua  uTax  e  S  ^ 


VALUE 

REPREserMTEO 
DEPAR-rr-»ef>fT 


*7o 

OF   TOTAL 
V/KLUE 


amoomt  Of  Tax 
For  eacm  OEFnr. 

PE« 

Year 


For    Each 

DERARTrAEN" 
PER     YEAR 


FOl^M  NO.  8 


REDUCTION 


RATIO 


21:1 


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ToTAe  AmoonT   CMARCiED    1^    AcCOUKlT    No.   82oR    8E2,ToBE    DISTRIBUTED^ 


MATERIALS 

on 
Supplies 


UNIT 
COST 


JOvjANXiry 


rliOC  HouSi 


Asl^OOMX 


Beam  House 


PUANTITY 


A.t-\OOlMX 


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iam  Mouse     fl  *.  .  H 

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Quantity 


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AMOUNT 


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Department 


QUANTITY 


ToT-/«<! 


AMOUNT 


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QUANTITY 


AMOUNT 


iANTITY 


AMOUNT 


Sorting,  Wrapp»m^ 
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quantity 


AMOUNT 


Rav^stock 
Ware  House 


QUANTITY 


ArnOUNT 


LEAvCH 

House. 


Quantity 


AI-^OUN|- 


L-iaMT   W£/ 

PowtR  DtPAl 


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lORM  NO.  10 


Distribution       Sheet- 
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Maintemaimce     be    Repair     Materials 


Feriod-Fr 


or*^ 


Tc 


iTY    Ai-»oow-r 


DE.PARTr-lENT 


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BY-PRODUCT 

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Ge-NERal.   or       E      Se.ll.ing, 
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OlJANTITY 


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( 


DEPARTnCNTAU      SuMMARY 

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ToxAL.  Hours    ofallI?*;!"    Drivers   During    Period 


WA<iON 


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department 


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ADMIN ISTRATIOnI  HiDES  &  SkinS 

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8c.      STORES 


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FORM  NO.  12 


d 
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IoTAlExPENSE  CHARGEoloAcCOONTSyloBE  OiSTRJBUTED? 

TotauCars  Switched Switicmin<^Charq6  Per  Car  f. 


Departi^emts 


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SoRTiNG^WRAPPiNa  &  SmippinqDept: 
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Hide  &  Skin  Purchases  fk Stores 


Tc 


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Rate 
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REDUCTION 


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Amount 


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COLORJNC,  6c  pATUIOUORlNCa  L)E.PT. 

Drying,  DtPT_ 


XcKCKINGi  De.PT. 

FlNISHINQ  DePT. 


SoRTiNC*  Wrappin(^8:5mipping  Dept. 
Leach  House 


By  -  Pro  oy  cT  De  pt. 


QcneralOr  Miscellaneous. 
Seul»nq  Dept.. 


AoMirjisTRATioM  Dept. 


Solo  Or  Useo  Im  Other  PLAfM-rs_ 
lOTiAU  Amount  Ch ARGUED  Tq 

ACCOorsiT-    81   To   BE.  Dl  STRl  auTEO 


ioo7o 


FEBRUARY 


Percent 

OF 

Total 


AN10UNT 


Ioo7o 


Percentage  and  Amount  Which    is  to  be  DiSTRieuTED  DepartmenTAI_uy     Monthuy. 


March 


Pewcent 

OF 

TOTAU 


AMOUNT 


Ioo7o 


Aprii 


PfcRCe-NT 

or 
Total 


AnouN  T 


too  % 


May 


Percent 

OP 

Total 


Arv«OUNT 


I  OG  7o 


June. 


Pebccnt 

OF 
TCTAI_ 


Ar-iour«4T 


Ic.o7o 


cJuL.Y 


Percent 

OF 

Total 


Amoomt 


ioo7o 


FORM  NO.  14 


AuausT 


PCRCENT 

OF 

Total- 


Ar-iovjis- 


( O  O   /o 


SCPTE.MBER 


PCRCENT 

OF 

ToTAI_ 


AM00I>4T 


<3» 

t  OO  /o 


October 


Plrce-nt 

OF 
TOTAU 


Amoont 


10o7o 


Nover-ASCR 


Pt-f^CENT 

of 
Total. 


AM«^oor<»T 


DEceMseR 


I  OTAl_ 


PeRCE-isT  I  B   PtRC^NT 

OF  Al-'IOONT     li  OF 


ToTAi_ 


I     ioo?o 


Amount 


ioo7o 


ToTAU 


loo  7c 


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Departments 

January 

FEBRi^ARY 

Percentage  and  Amount  W 

HICM     (S    TO  BE    DtSTRteuTED    De  PARTM  ENTA  L.UY      MonTH  t_Y  . 

H                                                         f!                                                        n — n J 

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or 

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or 

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May 

Percent 

OP                 Arv»ouNT 

Total. 

}              June 

Percent- 

OF             Ar-iour>4X 
Total. 

duuY 
PeRCElNT 

OF               Amount 
Total. 

August 

PtncENT 

CF            Amount 
ToTAi- 

StPTELMBER                II 
Pe.rce.nt                           i| 

OF                  AMOOISiT    ffl 

To  T  A  L_                                                   1 

Hide  House 

U- 

1 

_J 

1 

!                                Ifl 

Beam  Hoos El 

1 

tij 

Tan  House 



» 

Sputting  &.Shav/ng  Lelpt- 

1 

1 

i 

Coloring  &c  Fatliquorjng  I)e.pt.  . 

. 

I 

1 



1              1 

Dryjng.  DtP-r. 

i 

1 B. 

i                          ! 

Tacking  "Helpt. 



i 

1 

1 

1' 

Ij . ■:. 

i 

i 

1 

FiMiswiMK  Bept. 

1 

1 

1 ' 

1 

_.    1 
1 

5oRTiNC^WR/\pprN^  8c Shipping  Dept^ 

1 





1 

1 

) 

Leach  House 

1 
1 

1 — 1 

i, 

1 

1 

By-  Producit-  Df  p-t- 

1 

1 

1 

GemeralOr  MiSCELLANEouc; 

i 

- 

I 

»Se.l.l.»ng  Bept. 

1 

1 

' 

j 

L__ 

1 

AoMIMISTRATIorM    DcPT. 

S01.0  Or  Used  Im  Other  PuArsi-rs. 

ToTA,u  Amount  Ch A RGLED   1^ 

100% 

Ioo7o 

loo  7o 

loo  7o 

! 

1 

loo  7© 

1 

loo7o 

c 

Of 

i 

ACCouNi-r    0»  To  BE.  DISXRJBUTEO. 

1 

i 

1 

-| 

'00  To 

_     i 

(0  0  /o_ 



\    0  \?    /C 

r 

FORM  NO.  14 


Yelar 


-Y       MONXML-Y. 
"IT" 


lou^4T 


August 


PERCENT 

OF 

ToXA>i_ 


Amovjn- 


Sc.PTE.r\B£R 


Pe.rce.nt 

OF 

Total- 


Amou  mt 


OCTOBELR 


Pej^ce-nt 

OF 
ToT/vu 


Amoun" 


NovEKXSCR 


Pi:.aCE.IMT 

OF 

Total. 


Avf-^ooMT 


DE-Ctr^BER 


PEHCE-NT 
OF 

ToTAwL- 


Amoun- 


I  0"TAl_ 


PtRCE-NT 

OF 

ToTAU 


AmouN" 


I 


(oo  7o 


I  oo7o 


lOo7o 


!00% 


ioo7o 


loo  7c 


b 


a: 

o 


DisTfiiBuTioN  Sheet  For 

General.  Or  Miscellaneous  Expense 

Period -Frcin^  "TT-i 


To 


OTAL 


.L Amount OfDiREct Labor  U  AluDepartments  4 

TO    WHICH    THIS  EXPENSE   »S  TO  BE.  DISTRIBUTED   T. 


loTAL  Amount  Of  General  Or  r^iscELLANtous      §^ 

OVERHEAD   EXPENSE  ^• 

rERCENT  Of  General  Exf»cnse  To  Direct  Labor 


Departments 


Hide  House_ 
Beam  House. 
lA^N  House 


Spuittiisig,  &  Shaving  Di£Pt. 

CoLORlNQ  8t  FaTLIPUORINQ  DePT.. 

Drying  Dept. 

Tacking  Dept. 

Finishing  Dept.^ 


ArwtouNX 
or 


Amount  Of  The. 


DlftTRiauTED  TO 


ABOVE. 


SoRTIN^.W^APPiNQ  &  ShiI>PInqDePT 

Leach  House 


By-  Product  Dept, 
Total 


The  departments. 


b=] 


FORM  NO.  15 


d 


Daily,  Weekly  Or 
Stock  Movement 

Monthly 
Report. 

Date 

Kiiso  OF  Hide  or  Skin. 

Kind  of  Leathlr 

NofviaER 

OF 
PjtCES 

Fro;^  Department 

To  Deparxmetnt 

Additional    information    FRor^                                 | 

A 

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e 
Ravv/stock  Warehouse 

Lot  No. 

Wliqht 

Lot  No 

ShiPPinq   Poimt 

C/^R   No. 

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FORM  NO.  16 


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FORM  NO.  17 


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6 
2 


s 


FORM  NO.  19 


o 

d 
z 


O 


DtPA 

BTMCNiAi-   DiRtcT  Material  DisTRiBoTtoN 

To  The.  LEATHeR  In  Process 

Non-Accumolative  Basis. 

Kinds    of   Leather 

1                                                                                                                                   LtATMER 

\    FATupi^ 

LFATHCn 

. LeaT  HER 

All      LCATMCraS 

JDCPAHTMCISTS 

Nui^BCn 
OF 

Pieces 

Standard 
Estimated  Direct 
Materiai.  Cost 

1             Actual 

1     Direct  Material 

1                 CotT 

or 
Pieces 

S  ta  n  o  a  a  o 

tsTir-i  ATCo  Direct 
Matcriau    Cost 

Direct  Material 
Coax                1 

Number 

•  F 

Pieces 

Stanoaro         I 
tSTiMATED    Direct 
Material  Cost      | 

Actual 

DircctMatcrial 

Cost 

OF 

STAriOARO 
eSTiMATCO    DlRSCT 

Matcriai.  Cost 

Actual 

Direct  Material 

Cost 

OF 
Piece. 

Stan  dapd 

EiTiMATto    Direct 

Mater iAi_   Cost 

ACTUAL- 

DmecT  Mateaial 

COST 

5TANOARD 

EsTiiv\Axeo 

Direct  Matcria;. 

Cost 

Actual 

DiR  CCT 

/•Iatcrial 
Cost 

f^«<CkMt*C.f        ToTAt- 
A«-TwAkSACCT  rn«T«RlAL 
ToTtaTAL.    SvAmOAMO 

ToTau  A»^oo»*-» 

►  lICI 

To  TAL.  A^OO  M  T 

Piict 

T»TAl.   A#-tOUNT 

Total  Ar^oui^T 

ToTAi-  An^OUNT 

Ficcc      Total  Amoui^t    p7"^e    | 

Tt.TAu  Amount    Piece       Totau  Ai-iour-T 

Pen 

PI  t^K 

"or^tu  Ai^ouMT 

Pi£c.c       Total.  Anrtwf^T 

rcft      1 

Pl.  Li  ii 

Minus 

HiotHouse 



Bea:-«  House 

1 

i 

1 

1 — 

Tan  Hou^e 

RtcEipTs  6t  CuRflENrDiRccT Materials 
Tot  A.  I 

1 
1 

FVoDUCTiON.OflBEL'VERED  To    Sp»«-iTTINC»  & 

SplittinC.  And   S  mav  in  (i  Bept. 

ToT-Al_ 

Fatli^worinq  Icpt. 

COLOftl»4Ci    AND  FaTLIOuORIKJQ    DePT". 

RCC&IPTS  Sc  CuftnCNT  I^IIKCTMATE.ftlAl^fi_ 

I 

ntOOUCTlON  0<^I)£LivCIIEoT*Dj^yil^Q  DCPT 

lajwViaTnKy  C-i.'^-*«:    O"  NVo-^TM 

^. 

/nvcmtory  8eGiMKi~6  Or  Moisth 

f7£cciPTs&  Current  DiRecTnATCMiAus 

ToTAl 

Rmouction  o«<Dsuvi«to  ToT^cKiMcDip-r  .[ 

InvEmTory  Cloae   Of  Mr>Ki  rw       .,      . 

IaCKIMC^  DtPARTMttST 

Imventorv  BtS'NHiMCs  Of  Momtm 

1 

RKCE.IPTS&CultRCNTDlKtCTMATCniAI.S 

fVoojCTioM,  0«Dtuvt««oToFiNi»>4iN5DK^T  . 
InvcnToWy  Closc  Or  Montm 

1 

riNiSMiNCi  Department, 

Inventory  BtSiNN IMG   Of  Momtm 

RtCtlPTS  Z«  CvB««NT  DmtCT  MatCBI  AUS  _ 
ToTJkl 

1 

PAoaucTiex.O^DcuvCNftoTo  SoK-riN^    „ 

lnvENTOfVv  CloSC    OfNIokjTh    

! 

1 

1 

1 

SonTiMa,V^APPiNG  &  5hippin«Lcpt  1 
InventoWv  ScsiiMNiNd  Of  Komtm 

1 

RtcEiPTS  &  CoRRCNT DiRECT  Materials 





T.-.-rA.i 

1 

I 

PRooueTlo^iO^^BtuVIi;t^tf.«lSM»o  Stcck_ 

/nvcmtohv  Close  Of  Montm 

L.       _ 

1 , 

1 



J 

FORM  NO.  20 


INTENTIONAL  SECOND  EXPOSURE 


O 

d 
z 


o 


DtPABTMCNTAu   Direct  Material  Distribution 
To  The  Leather  In  Process 

NOH-ACCUMULATIVE    BaSiS. 

Mof.*Tl-* 

• 

Kinds    or   LCATMtR 

1                                                                                     Leather 

^  Leather 

— Leather 

_                                                                            Lfatwcr 

— 1  FATLiro 

A*.i_       LCATwCP^S 

X>tPA»ITMC>MTS 

Nui^BEn 
OF 

Pieces 

Stand*.ro 

E5TiMA,TtO    D'ftECT 

Materiai.  Cost 

Actual 
Direct  Material 
CotT 

1     PH. 

or 
Pieces 

5TA.NOARO 

E3Tir-\  ated  Direct 
Material    Cost 

Actual 

Direct  Material 

Cos  t 

Number 

or 
Pieces 

Standaro 

Estimated    Direct 

Material  Cost 

1           Actual 

Direct  Material 
j               Cost 

NoM  BE  A 
OF 

Stan  CAM  o 

E&TipiATco  Direct 

Material  Cost 

Actual 

Direct  Material 

Cost 

NuMBEr, 

Of 

PlECE'i 

Stan  da  p  o 

tSTiMATEo    Direct 

Material   Cost 

ACTUAU 

DlRCCT  Mate-Rial 
Cost 

5  T  A  ^4  O  A  W  O 

Direct  MATiaiAi. 
Cost 

Actual 

DiR  tCT 

Material 
Cost 

rt,«*c»M  ..CI      To  r  A^ 

AtTwAwS-IUtT  r-UTi«»Al. 
TaT»rAL.    SVAMOAI^O 

To-r^i_  A»^owMT   ^nci 

jrToTAL  A^^OUNT    PlLCC 

T»TAL  Amount    »i«e« 

Total  AMoo«Tj,,7rr 

Total  Amount 

PCI* 
»i«cc 

JToTAL  Rr-IOUNT 

Pi«CE 

TfcTAL  Amount 

PCM 

PitCC 

Total  Amou**t 

P€« 

PIEC» 

Total  AMou*«-r 

Pi£C« 

ToTAu  Ariouf^T 

Plus 

Miwus 

HiDt  House 

Invcmtoi^Y  Biqihminq  Or  Month 

-+ 

; 

- 

■ 

-■ 

RtctiPTS  G(CurrcntC»(cctMateriai 

"■. 

X>T;». 

1 

Pm>oue.TioM,oi«Dci.ivCAeD  ToBtAr-iHou! 
WvEmtofo   Clo&e  Of  Mf>KiTij 

IE  1 

j 

L 

BcAi-i  House 

ImvCntory  Bcqinnimq  Or  Mouth 

RtttiPTs  fli  CvJ«nCMTD.i»ccT  Material 

■i 

ToXAl. 

1 

n»00«^CT10N  onDtLivtREO  ToXw.1    HouSi 

Invchtowy  Closc  OrMoMTM 

Tan  House. 

Inventory  Beqinmimq  Of  Month 

RtCElPTS   &  CuRflCNTDlBECTMATtHIAL 

Total 

( 

! 

Production. on LELivtueo  To  SotiTTiMti  ( 

Smavimq  De^T 
iNvtNToRY  Close   Or  Mout^ 

V 

I 

1 

1 

Splitting  ano   Smavins  Dept. 

Jnvimtory  BtGiNNPMS   Or  Month 

RkcEiPTsA  CuRRtHT  Direct  Materials. 

Ta-TAi- 

R«oouction,orD«livc«edto  Color. IMQ& 
,                       F*TLtQuoRiH;^  Dept. 

iNVCMTORvCLOit   Oc    Mn^T^ 

{ 

• 

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Inventory  Beqinning  ofMomtm 

RtesioTs  &  Clirrent  Dirsct  Materials 

J 

Proooction.orDilivcreoT.Dryinq  Dcpt_ 

ImvCnTORY  Ci-0.sc    0»  Mr«^-r.^ 



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(nvEntory  Begimning  Of  Momth         i 

RicciPTs&CuRReNTDiRECT  Materials 
Total 

ftooucTiON  omDeuivsreo  T<,Tx„ckingDept 
Inventory  Clo&c  Of  Mnuru 

* 

lACKific;  DePARTME-IMT 

InVCNTORV    BtftlNNlNCS     Oc  MoMXM  

Receipts  &  CurrentDirect Materials 
Tot*.! 

R»00  JCTIOM,  On  DELivERIoTariNISHiNI)  Dt»T 

InvcntoWy  Closc  Of  Month 

( 

* 

FlNliHlNq   DtPARTMtNT, 

InVEKTORV  BCCINMINQ     OfMomTM  — 

Receipts  &  Current  Direct  Materials  _ 

Ti^-r^i 

PoooucTioN.OwDiuvcmoli  Go«-riN<j 

Inventory  Close  OfMokitm , 

Sortinq^VnAjappinQ  &  •ShiPPinqBept 
Inventory  ScG'nniimg  Of  Month 

Receipts  a  CuRHCNT Direct  Materials 



ToTAl 

PRooueTioKORD»uvlR»oTc.!^MiSMto  Stcch. 



/nvcmtohy  Close:  Of  Mon-ti-i 



r 

. 

1 
1 

. 





1 



■ 





FORM  NO.  20 


O 


ManutacxuRinq 

OvERMCAD 
Pe  BC  ENTACiE 


Hide  House 

TOTAI.   DiBCCT  Labcr. 


ToTAU  CvtRMEAD    E.*PtNSE_ 

Percentage  Or  Overmeao- 


BtAM  House 

"ToTAuDiWECT  Labor 

TotauOverhead  E-XBENSE. 

PcWCENTAftE  Of  OvERMtAO. 


1*N  House 

ToTAi.  Direct  Labor 

»OTAl_  OvER^HEAD   ExPENSE. 
PERCCfMTA&c   O^   OvERKEAO 


Splitting  And  Shavinq  CeRT 
ToTAu  Direct  Labor 


foTAc  Overme.ao  E;cpe.nse_ 
Percentage  Or   Overmeao. 


Coloring  ano  FatuiOuorino   Dep 

ToxAi.  Direct  Labor 

ToTALOvtPMtAO  Expense 


PE.»CtNTAGt  Or    0»EB>- 


D«YINttDtPA«TMENT 

ToTAi. D1RE.CT  Labor. 


iOTAI.  OVKRMEAO    EjtRtN»E_ 

Percemtase  Of  Overmeao. 


Tackin^ScraRtment 

"JoTAi.  Direct  Laboh 

ToTAi.  Overhead  LuptNst. 
PtRCENTAGt  Or  OvERHtAD_ 


Finishing  Deparxkient 

"IoxA.i.Di(»ECx  Labor 

Total  Overhead  Ejipenss_ 

PtRCENTAae   Or    OvERHeAO- 


Departmcnta^u    MANurACTURisG  Overhead  Distribution 
"T"o  The   LeATHi:R  In  Process 

NoN-AcCUMUL/kTlVE   BaSIS. 


SoRTiNQ,  Wrapping  fli  Shipping  Dept 
TbxAi. Direct  Labor 


"'©■'■AU    OVCRHEAO  E.XPENSE. 

Pt-RCENTAGE  Of  Overhead. 


Momth 


^os    or   Leaxmer 


IXCMS 


^4vJ^BCR 

o  m 
Pl«CES 


Invemtorv  BcaiNNiNU  Or  Momtm. 


Receipts  &  Curreimt  Ovcrhcad. 


R«OOUCTiOiM,  OR  Deli  VERCD  TO  BeamHocjiE) 

Invcnxory  Close  Of  Month 


.  Leather 


InvENTORV  BeGlNNiMfl  O   Mo«4-rM. 

Receipts  &  Current  Oveswead 

TnTAi  


FVoouCTioM,  orSei-xereo  XoTan  House 
Jnvenxorv  Close  OfMontm. 


iNVENXORy   BcQir^NiNQ   Of"    MonXH_ 

Receipts*'  Curr«p.4t  Overmeao. 


pROOwCTiOf4,OR  DELlVCqSO  XO    SpLITX.mQ    & 

Smavim4  Dept 
Invenxory  Close   Of  r^oMTM 


/nventory  Beg'nniimq  Of  Month- 
Receipt*  fli  Current  Overhead 

ToTA.1 . 


Prpo^^ctio**. oaDii^iverboTo  Coloring  8c, 

.  fATLlOUORlNft    DtPX 

Inventory  Close  Of  Mf»i«Tu 


Inventory  Beginning  of  rlONTM. 
Receipts  &  Current  Overmeao 

TorxAi 

FVcouctiomoaOelivedeoT^Dryim^Scpx      f 
Invcnxory  Close  Of  Monxm 


I 


Inventory  Beginnimg  Of  Momxw. 

Receipts  6c  Current  Overwcao— 

Total. 


fl»OPWCXIONOREFUVEREOToTACK.^l^  DCPT  . 

ImvEnttory  Close  Of  Moi^tm 


Inventory  Beginning  Of  Mowtm. 

Receipts  &  Current  Overmeao 

Tot  A I _^_^^_^ 


-t- 


fVooucTioNORDELivEAEoToFiM.s^i^^Sepx 
Inventory  Close  Of  Month 


Inventory  Beginning  Of  Month 

RkCEIPTsG  CuRREn:T  OvERMeAC3_ 

ToXAL— . 


PRoOOCXIo~.ORDEUvEfltot>  SoriXiMQ,  

WRAFFif*Q  8c  SH'PPlMq^tPl 

INVCNTORY  Close    Of  Month 


Inventory  Beginning  OrMoNTH_ 

Rccei^-Sfle  CuRRBNT  OvtRHE<KO_ 


Pro  RUCTION  Or  3)ELivERunertM>aMtDST^c.n  J 
Inventory  Clo&E  Of  Month 


Standard 
ESTiHATco  Overmeao 
Cost 


T"oTAv.  Amo 


Actual 

Overhead 
Cost 


.  Amoun 


L 


.  Leather 


Number 

of 

Pieces 


Sta  n  oaro 
fsTi  i-i  ATEo  Ovc  Rhea  3I 
Cost 


Actual. 

Over  head 

Cost 


.Leather 


T«TA».   A*.«ou 


^■«c»    JTbT*.i.  Amoo'>«t 


Nur>^BCR 

OF 

Pieces 


.Leather 


. Leather 


Standard 
Estimated  Overhead  [ 
Cost 


Actua.1- 

OvERHEAD 

Cost 


fci,  Amoumt 


""       BT  . 


Note  -    All  Itemb  Include  Onuy  Manufacturing   Overhead  Expense. 


I  NuroBER 

OF 

Pieces 


"n»TAL.  A 


Standard 
Estimated  Overmcad 
Cost 


MOUf»  T 


FOFLM  NO.  21 


Actual 

Overhead 

Cost 


Total  Af^0Up*T 


Number 


OF 

Pisces 


S  TA  n  O  AR  D 

Estimate  0  Over  h«ao| 
Cost 


T»tal  A»-»o 


1  Actual. 

OvERHE.AO 

a  Cos 

»»«  L.       ' 

Ft«c«     JP»tauAmow 


DePARTMt  -J 

TAL.    liiRECT   Labor   DiStributioi>- 
To  The   LtATHE-R   In   P«oce.ss 
AccuMUi-ATive   Basis 

MOMTM 

KiMcJ    or   LKATwEfl 

_    .  .     ,  .  Lt athlc* 

Leather 

1 

1                                                                                                                        1    CATWCR 

i 

Ali-      LCATMCnS 

DC-ZKBT-^tNTS 

N,^~.BtR 

or 

PittiS 

EaT«-»ATI.D    DlPtCT 
Labor      C«»t- 

AcTOAl. 

Direct  Labor 

C  OOT 

fc 1 1    na 

Total  Ap^ow**t[   r.Bci 

o« 

Pieces 

Sta  rs,  Cjarc 

EsTitiATtD  I!.>»t.cn 
Lasor      Cost 

0               Act  w  A4_ 
r        CiRtCrLASOB 
C  06- 

It^-,..    a .  J      »«• 

PtCLJ 

i'ANDA 

iiT^-«T[o  r 

LaBch    Co 

'RtCT 

ST 

1     PH     ' 

ACTUAU 

CiBt  cT  Labor 
Cost 

-                . ,„-!     »CA 

Of 

p<  tees 

Stamc  aro 

tSTii-ULTCD   DiRfiCT 
Lacor    Cost 

r     .     A --,1    "* 

DiwcctLaqor 

1               Coa-T- 

T             A                       ''*'' 

1    P.tcts 

tsT.MATto   E.pcc-r 

LaqoR     CofcT- 
T A 1      »l» 

1          AcTwAc               Standard        Actual 

D.BE.CT     LABOR         tSTl^^ATEO           BiBtCT 
^^'■^                     D, BELT  Labor           Labor 

P««C»»*TA«K      ToTA*. 

Acri^A4.Si««CCT  LA**lt 
Ti.T*TAi.  SrAMOARO 

Hict  Houac 

H 



■                       1 

■    rtn 

— 

To,-lAi-ol,..t 

Pitt  t 

\ 
■1 

ii 

'>&C> 

tT*L    AlMOLMMT 

Ptt«.«        R                      *-«»»T 

Plus 

MiBuR 

/kvimtowy  BiaiNNCNd  Or  Mn^ru 

1 

X>-rAi 

\ 

1 

il 



4— ' 

1; 

Co«-r  Or  D«i.iyt«iea  To  BeAM  Hou»i_ 

1 

1 

1 

j: 

l| 

1 

InvcjmToay   C1.0&K   Or  Mfti*-rw 

i 

1 

1 

|l 

1 

! 

BCAH    HOUSK 

i 

1 

i 
1 

ii 

11 

I 

«   UweMToBT  BceiNNiMSCr  r\o«iTM 

I 

CuKBt-TCntCT    LaKOK 

i 

1 

1 

Aco»iui.AT»o  Cost  Fo»w«i«oco  Fi»o" 

!            1 

•i i 

1 

1 

i 

J 

j 

1 

Total 

\ , 

f 

i 

h 

1 

p 

Ii 

m,    Co»T  0«  Di.L.vtBil»Tb  T«M  Ho>j»r 

b 

1 

1 

i 

ii 

il 

a.  iNvtwTorrr  Ccoic   Or  Mo~t« 

1 



!l 

Tan  House. 

-    ._.  . 

1 

i 

i 

• 

0.     iMVtMTOWY    Be«INN.NG    Or   MonTM 

i 

CuRRtNT  DlRICT    LaBOB 

4 , 

1 

. 

AeCOMULATCO   Co»T  FoB~*«OED    f«0~l 
^MKviOu*    Bc»AA-ri-^CM-r4 

Tot  A I 

; 

1 

1 

i 

It 

••   Co»T  0»D»uivl.a,»»ToSri..TT,«<i  61. 

ShAVINC)    SftPT. 

a.  mvCNTonv  Close  Or  Momtu 

i 



1 

— ' 

1 

5»UITT1Ma   ^ND   SMAVtMCa   DtRT 

i 

i 

i 
1 

a,    Invsntokv  ButMNiMO  Or  Month 

C>jKW»«JTDiBrcT  Labor 

i 

1 

AceUMUtATSO     Cost  FOBWABDED 

i 

' 

j 

j 

«.   Co%TOrDtLivE«ieaTo  Couorinc,  &_ 

1 

1 

•.     IhvCNTORt    Closs    Or   M<^~T- 

Coloring  &  TATt-iQwOBifNG  Ucot 

•.   lHVi.NToi«vBs&iKMi«a  Or  Month 

i 

CuaWCNT  SlRKCT  1    ABOB 

i 

1 



i 

AccunuLATco  Cost  FoBwAnoto 

1        i 

Total 

1 

I 

— i 

i 

«.  Cost  Or  EiuviMiEsTaDKviNa  Dipt  _ 

•.   IhvCntoby  Close  Of  Month 

1 

' 1 

i 

DRYlNft    DtPABTMtKT 

1 

1            ;; 

ii 

»   Invcntokv  Becinnino  Or  Month 

CuRRiMT  Direct  Labob 

AccwMuuATSD  Cost  FoBwARoto  Fao^^ 
^          Palvious  DEPAB-rncN-rs 

Total 

i 

I 

R.    Co»T0rDlUVSRlts1b1«.MiMO  Dept_ 



1 ' 

B.  iNvtNTCRy  Closi  Or  Monti-i 

I 

Tackino  Ocbabti-icnt 

1 
1 

1 

*  Ikventory  BEamNiM<i  Or  Month 

CURRZ.NT  SiRCCT  LaBoR 

1 

AecuiAuLATED  Cost  foRwARoio  Fr.oM. 

'•                       i 

TOTAI- 

1 

1 

0.  CoSTOrOu.ivtRissT<.F,«,»Mi«a  l)iPT_ 

1 

a   Invcmtorv  C1.0SC  Or  MoMTH 

1 

1 

flHlSHtNa    DePARTMENT 

1 

i 

A.    iNveNTORY  BfQiNNiNG  Or  Month 

CuRB«NT  Direct  Labob 

1 

AcCWMUCATtS   Co5T  FoBWABOEO    Fbo^ 
PBA.IOOS    n»BART~lS'.T» 
Tl->TAI 

r 

•.    Co»TOrOEi.iyERiisTo5oRT.«a,WBAP-  . 

*     INVENTORY   Cuosc  Or    Mamtm 

1 

5oRTiRo,WRAPPiNa  ft  SHirrina  Debt 

t 

»     InvLNTORV  BCGINNINQ    OrMoNTM  — 

CuRRCNT  Direct  1  A*nR 

—  , , 

i 

AeiuMtfijkTEo  Cost  FoRwABpso  FBor-( 

1 

_.               PRSVIOUS    ^CPARTr^SNTS 
IdI-AI 

A  ToTAuCosTOr  Leather  Finished 

■ 

«.    IhvCntory  Ci.o»t  Or  Month 

••"Acti/r->uuATs.o  Cost    Ino-uoimu 

Cost  Of  Ai.i.  P«cv.oo»  Dt.PAKTMCMT» 

FORM  NO.  22 


s 


DepABTMCNTAiL   Direct  Material  Distribution 
To  The  Leather  In  Prociss 

Accumulative   BaSIS. 

KiMD«   or  LcATHcn 

1  lATurp 

Leatmer 

Leather 

IeatmCr 

At.L     L.CATMCAS 

Dt^AHTMKHTd 

or 
Pieces 

5rAMo^ 

EftnrtATco  Di« 

rUrswiAL    C 

L«0 

set 

»ST 

i-dm 
•  .tct 

AcTu. 

Direct  Mai 

Con 

AL 

rtRIAL 

r 

rCR 

RiEca 

Nui-i»EW 
or 
1    Pieces 

Standard 

EsTlMATtD  DiPCCT 

Material  Co»t 

Actual 

Direct  Material 

Cost 

T.TAC  A^i-U-tIpVcV 

Nwi-iacR 

or 
P.cccs 

Standard 

EiT.i-iATtD   Direct 

-iaterialCost 
J    M« 

Actual 

Direct  Material 

Cost 

T,TA.AHou~TLr?r. 

or 
Pitcc» 

Stanoakd 

£tTlMAT<0  DiHtCT 

Material  Co»t 

Actual 

Direct  Material 

Cost 

H-.^      A.^«        -I     ^*" 

NuiiBcn 

or 
Pieces 

STANtOARO 

EsTif-iA^fto  Dinacx 
riATK  ff  1  Ak  Cost 

Actual. 

PtALCT  MATCniAt 

Cmt 

SrAMOARO          ACTUAU 
EftTlMATCO            Dl*«tCT 
>lltf.Cr  MatCRIM         M  ATI,  R  t  A 1. 

-     Hlk.NTA^.       T.TA>. 

AcrwM_Z>>nftCT  nAT««tAL 

D'MCCT  nATCMlAL  COAY 

MiOC  Ho^>5t 

■-"^^"1 

'    Pxca. 

»      rtftCC 

r«-rA.t.  ^^ow'o'r 

r.&ca 

pLk>    • 

M.NuS 

Imvlntohy  BeoMMiwa  Of  r\oMTM 

TtfTAI. 

: 

■ 

. 

" 

■ 

BcAn  House 



a.    ImvINTOHY  BeCINNINCOr  Momtm 

CwW^ewT  DlWeCT    f^  ATtRlAl.4                          | 

j 

AccuMUiATlD  C«*-r  FoawA«i><r>  rua.-^          I 

|i 

"Tft-TAL                                                                                              j 

1 

a  Co»T  Or  DtLiviintstTAiy  House 

«.  bnCNToiiv  Clou  0»  Mo-t,- 



1 

7am  Houst 

j 

a.  Invintowt  Be^rxNiNQ  0»Mo»tw 

CwMnKNT  DmCCT  Maxc«iai  * 

AecuiiuuATio  Co«tForwabd«o  Froii. 

Total 

1 

1 

c  Co«T  Or  DcLivtmtsToSn-'TTiwQ  8c. 

1 — 

I 

1 

1 

S'i-iTTiNfi(  ANO  Shaving  Dcrt 

a.   Invcktimv  BuiNNiNCi  Or  Month 

CuMWiNT  DlHter  MATKRIAl.fi 

AcCUMUUATCO    &J»tFoi»wa<»DI.O 

1 

-I 

Ik-TAl. 

■■■— 1 

a.  CcuTOrDeuviRieslo  Coi.oR'M<i  Be  _ 

1 

I 

a,    InwnToav   Ci-o»«.    Or  tAo^-r-^ 



CoLOnirtfQ  Ck  FatliQuoriimg  Depx 

o»  Inventory  StftiNMiNS  Of  MoNTi-i 

1 

Cu«HCNT  DiRtc-r  Materiaia 



AcCWMUl.ATE,0   CoSr  ToitWARDCO 

Total 

1 

a  Cost  Or  BiLivtRiEsTo Buying  Rept 

a  Invlntort  Closc  Or  rioMTu 

i 

i 

DnVINta   DtRARTMKMT 

h"  ■  ■'■■  - 

«.   IwvtMToWY  8e.4inn>nq  Or  Month 

Current  BiRtcT  MArrRiALt 

AcCUflUUATtO  Ce>«T  FoRwAROLD  FftOf-l 
'>RKV.OU»  StRAMTmKNTS 

Total 

a,  CosTOFDtuvt.RiEsTolACKi-.ia  Dttn- _ 

o.  Invcntory  Close  Of  Month 

X«£KINQ  Bc«>ABTis,cw-r 

«t  Inventory  Bc^'nninc^  Or  Month 

Current  DiRtcT  Materials 

AcfUHUCATCoCeaTFoRWAROEO    FR0M_ 

1 ^ 

1 

1 

Total 

— 

0.    Co»TOrDELlVlRie»"IiK«l»MiNuDtRT_ 

■ 

»  InvcntoRy  Closc  Or  Moimtu 

FiNisHiNa  Department 

1 

a  Imvemtort  Behinni>4Q  Or  Mohtm 

Current  Sircct  Matir.ai-s 

1 

Accumulated  Co»t  foRwARncn  Fro^ 

PRCV>Owfc    DtRARTr^^CBtTA 

a.   CoSTOrDn.i»tRit3"tiSoRx.iia  Wrap- 

a.  (NvCNTonv  CuoscOr  Mon-tw        ,_. 

SoRTiMa.WffArpiNC^  &  SMirrtNC;  Dept 

a   Imventcry  BtftiNMiNQ  Or  MoHTw_ 

Cusrent  Direct  Materiais 

^c^uHULATco  Cost  FeRkvAroeo  From  

TOTAI 

OL  ToTAi_Co»TOr  Leather  F.NiiHto 

ii 

a.   lNvrKfTe>r*v  Ci_o«c  Of  M0NT1..1 

I 

'^~Accwi-ixi.AT»o  Cost    I^kiluoins  Cost  Or  All  Previous  DtrARrnEMTS 

— 1 L 

FORM  NO.  23 


d 
z 


o 


JDEPARTMCisiTAL     MANUFACTURING    OvERHEAO    DISTRIBUTION 

To  The  LeaTmch  In  Brocess 
Accumulative  Basis 

OVKMCAO 

KiMOR    or    LCATMtR 

__  LeATMCB 

Llather     1 

_  I  r ATHPB 

,_    LFATWfq 

I    r^.Twra 

Itci-i» 

or 
Pieces 

Ov  e  R  H  C  A  o 
Cost 

Actual 

OvERNeAO 

Cost 

T.TA.A„..H.r:r. 

Nui-taen 

OF 

Pieces 

*  Taimdahd 

Overhead 

Cost 

Actual                No,,,., 
Ove«  MtAO 

Cost                       "' 

Standard 

OvCRMCAO 

Cost 
~ T J    »«■* 

Actual 

OveRMCAD 

Cost 

Number 

or 

PlCCES 

STArxOAFiO 
Ove  R  HE  AD 

Cost 
r«-,AL^  a.-^o««t1   '''^* 

1                 ACTWAI. 
fl             OvERHtAD 

Cost 

Nur^BE-R 
or 

PitC»» 

STAr»jOA.RO 
OvERMEAO 

Coat 

Actual 

Os>  ERMEAO 

Cost 

Hiot  House 

TOXAI.   D.«ccT  l-ABOIt 
PkNCKXTAU.  0»  OvKMMCAn.  .  .    .  .  _ 

fNVtNTORT  Be&INNI>46   OpMomTM 

RvcKi^T^  ACuhrcmt  Oveni-itAn 

• 

: 

pt«ct 

P<&CC 

r.^.,.  A-.ou~T 

piKce 

B6>^M  House 

Co»t  OrDtLiveRitsTo  BeA"  Hou»t_ 



.  a.   Inventortt  BtOiMNiM&Or  Month 

CwRRtHT    OvCRMCAn 

Total  D,«.  tt  I  abok 
Total  OveRMtAo  £>»•><> 

PcRClNTAac  Or  OvMMr  Ar.„ 

1 

T^TAL 

a.    Cost  Op  OcLivCRie»1o  Ian  House 

_J 

o.  lN»tNTOR>f  Cuose  Or  Montn 

Ian  House 

ToTAl      ClBICLT  1    AI>nB 

Total  OvLKMiAn  F  »m  •.!«• 
PeKCCnXA&e   0»    OveaxiAn 

o.  Imvcntbrv  BtQiHHiNtj  Or  Month 
Current  Ovewi^PAr-. 

ACCUP^ULATCD  Cost  FoRM/Anncn  FnnM 

PRKviOuft   DePARTr-teNTS 
Total 

a.  Co»t  Or  DtLcvtRie»1iSi^.irTiNa  Oi. 

Shavinq  Dcpt 
a,   Invcntorv  Close  Of  Montm 



S^LITTIKCi    ANO     SmavimG    DtPT. 

Total  DmecT  Laii--,o 
Total  OveRHCAQ   E.xrrM<r 

^BClNTAGt    Or  OvIRHCAn 

a.   Invcntdry  Beo.NNiNO  Or  Month 
Current  OvcRMeAo 
Accuf^uLATeo  Cost  roMwARDco 

rpor^  Pnftvtou«DePAR-ri-icNTft 
«.  Co»T0rSei.iveRies1o  CoLORma  *_ 

fA-rwipuORlNa     DSPT 

ck   Invcntory  Closc  Op  Montm 

CoLOttlNQ    8l   pATLIQUOfllNQ     DcpT 

Total  DioetiT  l_Aaon 
Total  OvcAhCad  fjcptrtAt 

a     iNVCNTORvBceiNNlNClOrinONTH 
CuRWCNT   OvCRHCAD 

PcMC<NTA«e   0»  OvOkMAn 

Accumulated  CosTFoRWARoeo 

'PO-^PlteviOWS  J»«PART«eNTS 

Tot  A I 

a.  Cost  Or  BcliveriesIoDryinc  SePT 

a  Invcmtory   Close.  Or  Month 

EwVINg    PtPARTfitNT 

Total  OveRuiAn  P  r»  m^> 

«.  Invcntory  Bi<iiNNiNci  Or  Month 

T                —    t* 

Accui-^uuArcoCcs-r  FbnwtAnDCD  Fhom. 

1 

o*  CosrOLiuvtuitsToTACKiNti  D£pt_ 

fc   Invkntomv  Ccosk  OrMn^-riu 

1 

lACMINfl     OCPAATMCNT 

Total   HmtcT    Larar 

Total  OveRMeAnrr»rM<vc  ..    _    ,  ,. 

Or    UvtNTO«Y   BC.QINNIN4  O  MofSTM  — 

PlRCINTAOe   ^OwERur^n 

AccutouLATED  Cost  roRwARoco  rpoi-t- 

i — 

FlHISHlHG   BcPARTI-leNT 

OL  Co»TOrDi.uvi»iii.»1iFi.g,»Hm<»Dt»T_ 

a  iHvCMTonY  Close  fir  M«*i*^ 

( 

\ 

Q,    iNVtNTOWV   Bt.aiN^*iN<aOFMo*4TH 

Total  Di  Rtc-r   Larar 

PtKCLNTAai.  Or  OveRM<.Ar> 

AtcuwuLATto  CorrroR»«ARo£o  fRO^. 

PpftviowR   SePARTr^eN-rS 

I 

5e*TiN«.WRARRINa  ftSMIPRINa  BtPT 

*•  C««T^D«LivE»ita"Ii5o«T.Ma.w.tAP-. 



».     INVCnTORV  CLOSeOr    Mn^-r.^ 

1 



>-     lHVt.MTORYB««ll»HlNa    0»MONTM_ 

Total  EiRitT  Labor                                   , 

Total  OvenMLAD  EjtPeM^i 

CORRCNT  OveauPAn 

nACCNTAGC  Op  OveRM*An 

< 
e 

Acev^<ULATI0C0ST^RWAAO<oFRO•-^ 

ToTAi 

^  Total  Co«T  Or  Liatmcr  F,M,,Meo_ 

./   iNvtMToRV  Close  Op  Montm 

1 ■ 1 _l. 

1 

— ! 

- 



a,-Acew«i,L>>TmoCo»T.  iNCLUoiN^CosTOrALL  pRtviousBePARTMCMTs           All  Ixews   CovcR  MARurAt-rup.Na   OveRne^o  txPeNst.  Only 

■■■ _j ^ j__ ^ _ J 

FORM  NO.  24 


JDiSTRiBu-TioN  Sheet  Of  Freight  Charges 


pREKiHT  Charges  DebjtedTo  Account  No.  i. 84, 1^  BeD{stri8uted^L 


Period  -From 


Date 


d 
z 


o 


Items  Covered  By  Freight  Biuu 


ToTAU 
Af-IOUISIT 


DiSTRIBUTl  Orsi 


RA>A/STOC  K 
PURCMA&eS 


MATERIALS 

8c  Suppuies 


Fu&i 


1^ 


OTAL. 


Offau 


Lkatmer 
Shipments 


Charges 


ToTAI- 


FORM  NO.  25 


CO 

d 
z 


Report 

Of   Tmb 

£ 

CuRRCNT-  Non-Accumulative 

MANOrACTURINS    CoaT 

.^AOr^ 

1 

K1NO&      0»     l-tATMER 

1 V ATMP 

R 

I     F  ATWC 

:b 

.    I EATMra 

Depart mcmt« 

or 

ACTUAL. 

DiwtcT   Labcb 

Co«T 

ACT«JA»_ 

Direct  MATtRiAu 
Cost 

HANUFACXgp tNQ 
OvC.Rme.aO 

CofcT 

ToTAl_ 

MANurACTUBlNG 

Cost 

NorvtBtR 

or 

Piicts 

ACTUAI. 

D.ptCT   Labor 
Coar 

ACTUAU 

DmtcT  M  ATtniAi. 
Cost 

Man  u  FACTu  W 1  oi<i 

Ovt«  MKAO 

To  T-Al_ 
CofcT 

Nui-iacR 

or 

P.ttia 

ACTUAI_ 

D'Bt-CT  Labor 
Cost 

Act  ^J  ai_ 
DiP^tCT     MATtRlAL. 

Cost 

Man  wFACTa«tN<i 

OVKRHCAD 
Co*T 

ToTAU 

Manofacturin^ 
Cost 

Ti-TAL  Ar-^CW-T 

ToT*uA«owMT 

ToTAu  A»-IOO»«T 

■fo-r«v  A„o„,.T 

ToTAU   AMOUf«T 

P)m.ct 

TbTAi.  Ar^owi-T 

Piece 

ToTAu  At^OUMT 

pttcc 

ToTAt-    Ah^oWMT 

Tox*,i_   AriowroT 

ToTAt-  AvAowM-r 

PC  A 

riccc 

MiDC  Moi^AC 

Beam  House 

T^N  House 

FWoOUCTtOM  ORDDJVERltsTo  SPL-fTTlNQ  8 

Spuix-timq  ^nd  SMA.vi(M(i  Dept 

RtctiM"a ftOj^nCNT  £.kpense 

RKr.#tPT-4   Si    ClJPOF   rsiT  £.«  Pr  r^^£ 

Tnf^i 

J>rrriN<i  DtPAR-n^tN-r 

ToTAt                —  ... 

R|nn»i««nA-flo]>f^iw#iH|*"Ii'nf:**ii«^pco-r    ..      _,   _      _ 

iNVKf^n^FTY   CtOSC     ^'    (^OWTH 

lACKtMa  DmPARTMEMT 

f^oeuCT1OM,0ll0s.UViftl£9l«rtNISHINQ  Bej>t 

Invcmyomv  Closc  Of  F^omtm 

Finishing  Depabtmckx 

W«  A  pr  f  N  ^^  6;  S  M 1  p  p .  M  a  2)«  ^  T" 

5 ofrriMQ  Wrapping  &  SmiPPinqDcpt 

i 

PnOOUCTiOM  OltLcuVERiC»ToF<NI5i-4ED  S-TOCK  . 

1 

'  ■  ■    "'■■ 

'■■■■■■■■' 

FORM  NO.  26 


CO 

g 


DC 
O 


RtPoBT  Cr  T«t 
Accumulative     DtPARTMENTAU 
MAN^JfA'^TuniNq    Cost 

Mo  MTM 

StirfTNo 

Kinds    or  LcatihcK 

. ___^ , Leather 

— . LtATMrn 

I!C^A»TM«h.TS 

NUMSSS 

OP 

Pi  ICES 

Actual 

DiPlCT  Labor 

Cost 

ACTUAU 

Dmccr  Matkriai. 
Cost 

riAMur  ACTOR  il.|<i 

XOTA.L. 
Mam  U  FACTURihiQ 

Cost 

T«»^A.,ou.,-rl   i^'^,". 

Nu»-*BCB 

OW 

ACTU-«.L 

Actual 

MAWWFACXuniWti 

ToTAvu. 

Nu~iOER 
or 

PitCES 

ACTUAl- 

ACTIJAL- 

MANwrACTuntNC^ 
OvC.  RmE  AD 
Co»T 

1  .»• 

T-- 

TOTAI. 
MANUPACTURll«<ft 
COST- 

Cost 

D.RtCT  La 
CoftT 

BOB 

Direct  Material 
Cost 

OVCAMCAO 
COST 

T<»-r»,t.  Amow^-rl    -*^" 

MA^*urACTURl^4Ci 

Cos-r 

Direct  Lasor 

Co^T 

Direct  MATt«iAi_ 

~ 1     PtW 

yiPfjHou^c 

P.*CC 

Iota*.  A*^a un f 

PtCCC 

T«TaW  Af-lOUM'^ 

PI&CK 

X0X«..*--.U~T 

Pijr. 

k«vt»«roBv8e«i>«~iM«  OrMoMTM 

RkcLl^TA    S[CuAACM-rFx»«M&* 

. 

, 

. 

ComT  or  OtuvLniu%BcAM  Hou«e_ 

Invcmtbmv  Ci-osK  Of  Mo~tw 

BCAM  House 



a<   Ihyimtoby  BiC'KN'MQ  Orriot<-r«-i 

AccuMuwATeo  Cost  FowwAnceo  Fwom 
_        P«i«.au«  D«»A(.-rn..T» 



AceuMui.ATao  Cost  OrD».iu>iii«*_ 

O.     iNveMTOnV  Cl.o««    Q»   Mnp.-ri< 

Tan  House 

a.     InvCNTORV    Bl«IMNINIi  OrMoMTM 

AceunukATco  Cost  FonwAMOto 

AecunwuATco  Cost  Or  Dti.ivi<«ii»  To_ 

Sfn-ITTiNQ  flt  SHAVrfMOk    DtPT. 

Accw»<iwi^rio  Co«TOrDci.ivtf(itslo. 

CoLOnma  ft  FATI.IOUOKINA  DCPT 

O.     InVKHTORV  BEaiNNINa  O  MoMTM 

CuHMlMT  f.Mmw^m.m 

AccunuLATto  Cost  Foi»wAi«o«o 

TOTAI 



AccunuLATio  Cost  Or  D«uvt«ic»  le_ 
Q.   Invlntowv  Close  Of  Mohth 

DnyiNA  BcPARTnCNT 

O.    iNVCNTORvBteiNNINa  OrMoiM-TM. 

Ace  uf^u  CAT  so  Cost  FonvMAivo&o 

AccuMutATKO  CesTOrDtuvtniulo. 

a   InnCNTONY  Gloss  Or  Momtm 

TACKIMa  Bl^ASrnCMT 

«.  Invcmtoxt  Be«innik«  Or  Mo<«tm_ 

Cui...>Tr..r^.. 

AccwMWLATso  Cost  FoMwAnose 

Tr>TA> 

AecwnwLATiD  Cost  Of  SiLivtttissI^. 

Finishing  DtrAMTi-ieNT 

a.  Inventomy  Bf  aiMMiNci  Or  Mo«th^_ 

CuSHtNT    F«BCM«C 

^       rnm^  ^sviows  S«^AnTi-iftp«Ts 

Ae«u»«uuATtoCorrO»DtLivs«iE»  To_ 

a.   iNvcMTOirv  Close  0»  Mn~T^ 

, 

SoMriN«.WNArPlN«    S  SHlPPlN^DirX 

*.   ImvcntoMV  Skinning  Or  Momtm. 

CuMMBmt  EjiPSNSa 

AccunwLATCO  Cost  FoRwAwoeo 

■ 

._.              mOfA    PnSwlOl/«  OSPAPTr^lMTS 
TOTAL 

ToTAL  C*«T  Or  Leather  ^^»ooucto_ 

:— « 1 1           1                        1 

Hm-rt-'m.-  All  Ihvemto«ii.»  l.«.LUot  AccoMuLATEo  Co«T  0»  All  Prevwus  Dep 

ARTMI 

MTS 

■ 



-4 

FORM  NO.  27 


r-1 


CoMPARATivt  Report  Of  Total  Manufacturins  Expcn*£ 

• 

Manufacturing  Expense. 
Itcms 

J/l 

Febroa«t                  1                    March                    |                   April 

May                       1                     June 

JlilY                   1                   August                 \             September 

October                 ||                  Novei^ber           \                TeCEMSER                 |               Total.  Year 

PRtV-OwS      VcA«           1 

This 
MorxTM 

Ye 
To  r 

AR 

ATE 

THIS 
Month 

Year 
To  Date 

THIS 
Month 

Year 
To  Date 

This 
Month 

Year 
To  Date 

Thi» 
Month 

Year 
To  Date 

This 
Month 

Year 
To  Date 

THI6 

Month 

Year 

To    DATt 

THIS 

Month 

Year 
To  Date 

This 
Month 

YB.AR 

To  Date 

This 
Month 

YCAR              1    T1-..6 
To  Date        1  Month 

To  Date         Montm 

Year 
To  Date            Totau 

AvtRAGiE 

P«.«     Month 

» 

AvEWAiiC    i 
PER            i 

MoNTt-t    j 

TOTAL 

TOTAu 

*Ui.WACiC 

Total 

Total 

AveRA(iE 

Tot  A  I. 

Total 

AVCRAQE 

Total 

total 

AVCRAOl 

Total 

Total 

AVERAIaC. 

Total 

Total 

AvCRAai' 

Total 

Total 

AvEOAaE 

Totai. 

Total 

Avlraqe  1     roTAl_ 

ToTAl_ 

AvCRAQE 

Total 

Total 

AvtRAaEg       ToTAu 

ToTAi. 

AvtHAOt 

XcT*i. 

TOTAU 

AvERACjcl    Al-IOONT 

AI>^^UNT 

A(^Ow«^  t- 

A*^OoNT       1 

Direct   Labor 

1 

I 

1 
1 

Direct  Ma.tpr,ai_<^ 

OvE-Ri-iEAD:- 

Inoirect   Labor 

ItMDiBccT  Materials. 

1 

1 

Lksmt    MeatScPowKR                         ' 

1 

■ 

MAir>iTENAMce  S<  Repairs 

i 

1 

j 

i 

Depreciatiom 

[ 

iMSURAKir  E 

TkxES 

St-ari  e 

- 

j 

i 

\ 

11 

Gar  Af-,  F 

1 

Railroad  Sid>»«5  &  Equipment. 
Ge^^je-R*-!-  OrMiscei.i.aneou6_ 

1 

To-TAl        OvERMF.  AI-l 

1 

1 

"Total  LaBOH  MaTERiAuSc  OvERmeaO 

1 

ToT».v.  P<»OCC«S   ll»vtN-^0«V  BCSININIMG    Of  _ 

Pep. CO 

"I«TA1  . 

r 

(■ 

I 

li-TAL  PnocCSs  l«vtNTORV    Clo^e.    Cf 

\ 

"^r'-»-  "-lANiuFACTuRiNG  Cost  AluLe-AT"£R 

1 

1 

1 

i 

■ 

K'"*DS   Or   LCA-T'MC.F*                                                [|    ft^oOuCT 

ON 

Cost 

rtllFooT 

P»OOUCTiC 

>•>! 

Cost 

P»»«Fo*T 

Productk 

3N 

Cost 

P«(l  Foot     Product  i 

»M 

CofcT 

r  Pm  Foot 

|f^>OOOCTIOH 

CoaTPtnFooT       PHOOUCTIO»4 

Co«tP»«Foot 

Production 

Cost 

^R  Foot 

Production 

Co«i 

Co*tPcr  Foot 

Production 

Cost  F^R  Foot 

^—^-^ — — ^ 

Production        CoStPbr  Foot  H  ProOOCTicn 

Cost 

PmitFoo-r 

Foot        1 

Procvjc-.om 

Cost 

1 

1 

1 

1 

j 

I 

1 

1 

\ 

1 

i 
1- 

s 

1 

1 

! 

ll 

1, ' 

ll 

1 
i 

1 

r 

f 

i 

•                1 

1 

« 

\ 

i            1 

1 

1! 

i 

1 

!                    1 

3 

1 

1 

1 

1 

1 

1 

1 

1 

\ 

1 

1 

^                                              1 
1 

II 

1 

Ij 

t 

1 

1 

[ 

i 

1                       i 

1 

1 

1 

1 

Ij 

» 

!                1 

I 

!) 

' \ ' 

!i 

j 

1 

:' 

1 

a 

n 
1 

i 

1 

1 

1 

I 

\ 

1 

i 

i 

\ 

1            __ 

FORM  NO.  28 


d 
z 

o 


CoMpARATive   Statement 

OF 

^Detailed     Departmemtal 
Maimufacturinq  Overhead 

-J _.                                                                                                                                                                                                                                                                                                                                                                  From                                                                                Xr, 

^RE5C  NT 

Past 

Hide     Hcuse 
"Tw  1  s  Year  "To  Date 

Last  Year 

Prcseimt 

!=A5T 

Be-ai^ 

TmtsYear 

House 
Tx>Date 

Last  Yc  a  r 



Present 

Past 

Tan   House 
This  Ye  arTo  Date 

1_aST     Year 

Present 

Splitt 
Past 

iNQ   And  Shaving  Dept 
This  Year  1^  Date              Last   Yf.ar 

C  O  LOR  IN 

■i    AnC    TATui^OCRlN 

TmisYearT^  Datf 

1-A6T    "'e.A^ 

l»-Dlt<  tC^^   L  A  HCR 

PER  l-IOMTH 

Oe«    f-IOMTH 

I^ONTH 

r^ONlTM 

TOTAC 

PER  Month 

Totau 

P£«  Month 

MorMTH 

Montm 

ToT/».l_ 

Ave  «  ACi  E 

Pen  MoMTH 

TOTAl- 

AvtR*>at 

PtR    MCNTM 

Month 

Month 

ToT/<»M_ 

Av  E  R  AGi  E 

pe  n  Mt  M-n-i 

TOT  Al_ 

AVE  Rrffc^cie 
PEP   IVVOMTH 

Mcr^TM 

r^oNTM 

T3-r/^^ 

Ave  R  ACi  t 
PtP    Mom  rwi 

InO    =<E.CT   MaTCPiAi   "i 

LiCiHT  Heat  6c  Power 

- 

., 

Maintenance  At  Sepaircl 

DepReiciatic-m 



ImSUR  ANT  F 

Taxes, 

Starl  f 

Garagf 

Rah_ROAD  SlO'NO    fl^   EpUIPMCNT. 

General  Or  M.scei.i_ane.ovjs 



ToTAu  Mfc.  Overhead  _ 

Prodijction 

, 

JJRYINC 

i    Bept 

Ta  C  K  I  N  <5     D  E  PT 

TlNtSHINCi     DePT 

1                        1                        1 

Sorting,  WpAPPiNq   8f  5hippinc5  D 

tPT 

1                             ^ 

To-r/t^  i_ 

Indirect  Larop> 

iNDIRtCT  MaTERial«=. 

Light   He.AX   &   Powro 

MAlfslTE-NANCE.   &   RFPAitae. 

DepRECIATiom 

(NSuRANCr 

Taxes 

Stari  f 



Garage                                               | 

■■       ■ 

RaIlRoAO   SlD)Mq   &EC)UIPMENT_ 



G.ENERAI.    Or    MiSCti_i.ANEOyS_ 

1 

i 

"ToTAu   Mf&.  OvtRMEAr^ 

PoODUCTinM 

1 

L 

FORM  NO.  29 


o 

d 
z 


O 


COMPAI^AT-IVE.    DeTAII-ED      AhJALYSli 

> 

AuxiL-iARY    Department  ExPEN5i_ 


Departments 


LeACM   Hou^e 


LiQHT,  Meat  &  Power. 


I^iNTENANCE  8c  Repairs, 
StabuE.  , 

CaARAGiE 


LE>«C>-teD 


Direct 
Labor 


Direct 
Material 


Produced 
K.VV 

LssSrCAn 


Over  m  e:  a>d 


Period  '  FRor-\, 


Indirect 
Labor 


Raii.roaoSio>nq  flc  Equipment 


Brf- Product  Dept. 


General  OrMisceluaneous. 


Total 


Indirect 
Materials 


Li<iHT,  Heat 
8c   FbwER 


00 


Maintenance 
&  Repairs 


Deprecia- 
tion* 


InSuRANC£ 


Taxes 


St/^bue.       j^ 

R.R  Siding  a. 
Equipment 
Expenses 


General. Or  h 


RefiniShinq 
CXPCN«E. 


OTV- 


ISCei_l-ANEOUS 


cei.. 


Toltal 


ToTAl- 
OvERhEAD 


ToT-AU 
LaBOR^  f^ATERlAL.  ScOvERhEAD 


THIS  Mom-rM 


UA.ST  MOKTH 


Tb-T/AU 

Labor,  Hatcriai-Sc  Overhead 
Tmis   Year   Tb  Date 


Xo-rA.i_ 


AVCRA<4E     PER 


Labor,  Material.  8^  Overhead 
Lasx    Vcap*. 


TOT-<Vl_ 


/VVC«ACiE      P»eR 

r-ioMTt-i 


OU-LlQHTHCATdcPoweR  RjRCH^KSeo 


b-MlSCtU.  INCL.IJDB&,   •—    V^AT-ER,  LAao«A-n&Ry_TANNE«V  office. Wtl-FABE  WORK,  STORE  ROot«^   EXPENSE,   ETC. 


FORM  NO.  30 


r^ 


Z 


\ry 


Comparative 
S 

MoNTMi-Y  Report  Of  E 
TANDAno  Akd  Actual  C 

tPARTMENTAl. 
OSTS 

> 

Ye  a  r 

• 

Un.t  Costs   U  Cent*  Ptp   Ptct  Cr  Foot 

1 

DtPA«T«lNTS 

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r^ARCM 

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Ap«  < ». 

D"0£CT  f^>Tt«tAuS 

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To-TAi.                     Ij 

D'P  tcT    LaBcr 

D-ntCT     MATtn.Ai.£, 

Mra    OvEHMCAO 

To 

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D.RecT 

i_ABOO 

D.PtCT   MAT£P.AI_S 

Mr^    Ov«B»-tAO 

1 1 

AcTlJAi. 

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Stakoarc 

ACTUAC          1 

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ACTUAU 

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Standard 

ACTWAi_ 

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No. 

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FORM  NO.  33 


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TXX    CoiS-TROi- 

AccooiMT    No.    47 
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FORM  NO.  34 


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HiDcs  A>NO  Skins  Soaked                                                                                                                            ] 

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5Ei.LiN<i    Expense   Items 

CStMBRAl.    Sai.es   DtPT. 

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January              H      February 

March           1          Aprii_ 

May 

June 

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j    September         1          October         1    Novembe:r          fl     December          1  Total  For  Year 

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This 
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TS.DATE         noNTM 

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AVE-RAQC 
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Cof^pA^RATive  Report     Of    SEULifsiQ 

By  Districts 

E.xpeNSE.s 

pER»Or>-FROM 

n 

Sei.uiN<«    Expense   Ite»«os 

Head  Office  GtNERAu  Sai-ES  Dept                                                         f^^ 

tvv    York    Sales  Office 

1                       BosTotsi     Sales  Office                            H                         Phiuaoeuphi  a   Sales  Office 

Chicago     Sal^     \ 

PREC,t.N-r 

MOMTH 

Ye  A  F?  To  D  at  e 

R?Evious   Year 

1  »  »^  o's 

Preslnt 

Ye  AR  To  Date 

P(^tvio«-»s  Yeaf* 

iX  Mos 

Present 
Month 

Ye  ar  To  Date 

Previous    Ye:ar 

<i.  r-io  6 

f^ESENT 
MoMT  H 

Year  To  Date 

Previous  Year 
1  -a.  r>^o  s 

Present 

Year  To  Date        J 

Toxau 

AVEPACC 

Total 

AVERAGE 
PER     Mn 

TOTAL 

A  V  E.  «  AC  £ 
PER    r^  <5 

TOTAU 

AvCr»AGt 
PB.R     r^o 

TUT  Al. 

AVERAGE 
PER   r^a 

TOTAL 

Av  t  R  AGE 
per    r-io. 

Total 

AwERAGtE 
PER     MO 

TOTAL 

AVCRACe               moNTH 
PER     Mo 

ToXA»_ 

AVCWa 

5auE5Mana<scrs  &  Sales  mens  Salaries 

SA.ip$iMrN!s  CoMK^issioiMS.... 

An\/Pi»TLSiN<^ 

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1 

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1 

1 

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Stenograph E_ns'  Salaries.. 

i 

11 

SrATiOMERV  Amo  Once  Suppuie*, 

Telephome  Amo  Telegraph  Expense 

PoSXAGC.., 

• 

Deprecia-tiom 

Taxets 

Insuramce: 

LiQM-r  Heat  And  Power  ExPEN_«iE: 

Welfare  Work 

To-rA.u  Selliimc5  Expense: 

— _ . 

!           1 

Sales  Shipments  Of  Leather - 
Kinds  Of  Leather 

FttT 

Value 

FetT 

VALUE 

FfeET 

Valoe 

FeeT 

Value 

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(                            i 

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p— . —  . 

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1 

"Total  Sales  Valoe  Of  SalEsShipments       * 

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■ 

1 

FORiM  NO.  42 


Cor->P'/vpA.-rive  Report     Of    SeuHMCi    t.xpeNSE.S 

By  Districts 

^-ciK    S'«.le:S  C 

3p»^'cf:                             1                       BosToisi     SauE-S  OmcE 

P 

►^•l-ADELPHI  A     5a\.E5  OrricE 

Chicago     Sale:s  Ofpice: 

^ 

5anFrancisco  Sales  Ofdce 

II                                                   "To  -r  A  i_ 

rV  A R To  Date 

P«E5E^4T 

Mo»^Tt-l 

Ye  AR  To  Date 

Pnev'ous    Year 

Presgmt 

Year  To  Date 

Previous  Year 
1 1.  r-loS 

Present 

Year  To  Date. 

■■ 
Previous  Year 
IX  r-io'  s 

Present 

Mo»«lTH 

Year  To  Date 

Previous   Year 

Presen-t 

Year  T^Date: 

Previous    Year 

iX   MIo-i 

T  A  u 

Ave  O/VQE 

ToXA^v. 

PER     r^o 

TOT  AU 

AVERAGE 

TOTAL 

Avfc«ACiE 

nOM  T  M 

Total. 

AvERAC«E 

TOT-AL 

AVCPtACC               noMT-H 
PCR     Mo 

ToXAU 

average 

PE  R      MO 

T"OTA«_ 

AVERAGE 
PER     N^O 

TOTAU 

AVERAGE 
»»£.«    MO. 

Total 

AveRaqc 
PER     r^o 

Total. 

Average 

Total 

AvERACaC 

PER     —lo 





j 



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1 

1 

! 

VauuE 

FttT 

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VA«.ue 

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Fect 

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1 

1 

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1 

1 

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L 

-  ...J 

FORM  NO.  42 


o 


p 


Financial  Ex F>EN6E  Report 


Ye 


EAR 


Beqinn  ING  Of  Ycar:- 

Capitau  Stock  -  Coi^i^on 


-  Preferred 
BoMoeo  Inoebtedmess 

MoRXqACiES 

SuRPuus 


Ave  RA»G|E  Borrowed  Money    Previous  Year. 

To  TAJ 

Good  Wii.1 _ 


Outside  Inve.stments, 
Liberty  Bonos 


Investments  Its* Other  R_ants  8(  Equipment. 
"ToTAU  ___ ^ 


NetInvestment  Beg»»nninq  Of  Year 

End  Of Year  - 

Capital.  Stock-  Com  mom 


-  Preferred, 
Bonded  Indebtedness 

MoRTGiAC^eS 

Surplus, 


t 


Average  Borrowed  Money  Dur»n<^  Year 

ToTA  L 

Good  Will. 


Outside  Investments. 
Liberty  Bonds, 


iNVESTr^ENTSlNOrHERR-ANTS  8q  E<pUlPMENT. 
ToTAI 


Net  Investment   End  Of  Year 


AvERAe»r  Net  Investeo  Capital.  For  Year 
Interest  On  Net  Invested  Capital  At 


Minus  Anv    Interest  Received  On  Investments  Not  Excluoed 
Met  Interest  For  Year    0*-) 


f 


* 


i 


i 


i 


i. 


Total  Proouctiom   Of  All  Leathers  BuRiNq  Same  Year 
Financial  Cost   (iiM-rtREST)  Pe«  Foot  Of  Leather 


Feet 


± 


Estimated  Finanoiau   Or  Interest   Cost,  InTotal,  For  Year  Under  Normal  Conditions 

Estimated   Normal  Production 

Financial  Cost  Per  Foot  Upjoer  Normal  Conditions.^ 


^ 


Feet 


i 


F'Revious  Year's   Financial  Expense  Or  Interest  C<^) 

Average  Financial  Expense  Or  Interest    Per   Month     (b). 


^ 


A 


Months 


January. 


February, 

March 

Aprii 

May 


June 
July. 


AucsusT 

September, 
October 


November . 
December 


Cb) 
Average  Monthly  Interest  PreviousYear 


± 


Current  Year 
Monthly  Production 


FteT 


Current  Ycar 
MoNTHi-Y  Interest  Cost  Per  Foot 


± 


FORM  NO.  43 


AD^^lNlSTRATl0^4   PaYROUU  DISTRIBUTION 


Amount  CwARaEoTo  Account  No^SIToBeDistribuTCxj'L 


.Period -From, 


.To 


Name  Of  Lmplovee 


d 
z 


m 


ExtCU.TlVE 

Sauaries 


To 


TA»_ 


CutRKS 

Sauarics 


SrENO^RAPHeR  Boo 


Sai-arie^ 


>K-Kcef>eRa 

SauARIES 


Sauarics 


Total. 


FORM  NO.  44 


d 


5 


Raw«tock    Recono  Book. 


Pktail  Wawstock  DuTiTiyuTiON  0»  Pu<»CM ARES  LiBtTCO To  H.Dt  And  Sk 'N  PowCMAsE  And  SToPftt  CcMxnoi.  Account  No.    51 


ToTAi.     PuRCMAse     Cost 


ZUrx 


N'a 


PwRCMAACO    fnOK 


i         ! 


Total 


Invoicc 
W116MT 


ToTA-. 
Pkcc* 


"ToTAl.     Co»T 


3l.UNKS> 


Total 


UiBTBiBUTioN    Of  Purchase 


CC ACONS 


Cai-FS 


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jazz    StitET  NJc 


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Co»T         I   Pilct*  I     LBS 


Coix        f!    P'tct* 


C'-S.T  (.'■'■t.-ti 


HonsEf^ioes 


Fo*»ete«M    Htots 


COS.T  I  PitcEb  Lae  CofrT 


Otmelps 


Piccti.  LSA 


FORM  NO.  45 


REDUCTION 


RATIO 


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Date  Of  Purcha.*;? 

Lot   No. 

F«oM  Whom  Pu«ci-iAsen,  . 

D.  .»>-^.&ee-       Oap^i^n      Kl 

Number  Of  Hpors  Or  Skjm.-;  PnqrwiA-iFn    Totai                                                                                      Numher  Recciveo 

ToTAu  Invoice  Wugmt Toxau  Rtctiv.Nc.  We.cmt 

AvtRAGE  WeifiMT    PiR    H,Dt  OnSKiK.                                                                                                                                             P.=l   S.nr 

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or 

Pieces 

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Co  ST 

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RtMAR  KS 

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ToTAt- 

AvEBA&E. 

Per   Piece 

Total, 
invoice  Cost 

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Actual 

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Total 
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Cost- 

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A-  Should    Include.   IxemiZ-EO  H.desOw  Sk.kjs  Pubcmaseo,  FreiCimt,  InsuRAmcc,  Commissions,  Cartaoe   Etc 

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FORM  NO.  46 


REDUCTION 


RATIO 


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Ca-J- A»€PAOATC   5««e«T  Must  b»  CA»Rt«D  Tcf*  tAc»«  Ct-ASfl  Or  Rawstoc»» 


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Kino  Of  Rawstock    (a-L 


Rawstock  DisTBieuTioN  Record 


Stocks    In  P«octSS.  Aui.  DtPABTMtNxs.  Bt<i.NNiN<i  Or  Mor^rn 
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Datc 


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FORM  NO.  47 


^ 

p«»  "T-..  NlnMTi^  Oe 

1 

Sorting  .  Wbappinoi 

-To 

MCl     DtPAnTMENT 

TACniNa     DtPABTMCMT 

riMISMima  DePAKTrtCNT 

And  Smppir^Q  DcPAWTMtNT 

riisii&MED  Leather 

■<    In 

Tai.i_v  Out 

n*Tr 

T/kui-v  •»< 

TAI.I.Y  Out 

i>Ar« 

TAi_t-V  \^ 

Tacl-V  OvjT 

l>ATt 

Tai-i-Y  Im 

Taulv  Out 

DA.Tt 

Tauuv    ItSi 

Tally  Out 

S»*.'T» 



&*OK* 

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S^klTS 

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SniMft 

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&>OB& 

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S*ii»»S 

'->ir«  -s 

iP^.iS 

iniftta 

S'OtS 

St»».i  1  s 

1 

r^— ^ 

00 

g 

p 


CctMBiNEo  Report  On 
Rawstock,  Manufacturjng,  Administration, 
Costs  For  The  Leather  Pr< 

Selunq  &  Financial 

3DUCE.D 

MesNTi-i    Or 

Kinds  Of   Le.athe.r 

A 

Production 

Rawstock    Cost       |     Manufacturing  Cost  |       AoMiNiSTRATiors 

5g.llinc^ 

B                                                              1 

FiNANCi/vu.  Cost       Q                 "Total  Cost 

Pieces 

Fee.t 

To-TAu 

PE  R 
PlEC  E 

Per 
Foot 

To-rA.i_ 

PER       1        -,- 
FOOT    1         TOXAL. 

PER 
PIECE 

PER 
FOOT 

Total 

PER 

Piece 

PER 

Foot 

Total 

PER 

Piece 

PER 
Foot              Tota-l 

PER 

Piece 

PER 

Foot 

■ 



! 

1 

1 

Xo-r>\u 

Notes.'-           A- Accumulated  C< 
B' As  AvERAQE  Cost 

?ST  Of  Lea 
s  Are  ?\<k^ 

THER  F 
JRED    C 

INiSHEC 

)nThes 

:>^  Also  Productiom  Of 
>t  Divisions  OfCost,  T 

Same   As  Shown  In  Table  5  Chapter  H  For  Sorting  Wrappinc?  &.  Shipping,  Dept.  Should  Be  Used  In 

'                                   '                                                                                  XMife  Report. 

HE.  Per  Piece  And  Foot  Costs  On  All.  Leathers  Will  BeThe  Same,The  Total  Amounts 

Differing  With  The  Production  Of  ELacm. 

FORM  NO.  48 


GRAND ALL-THIELKE  CO. 

PRINTERS=: 
Milwaukee,  Wisconsin 


COLUMBIA  UNIVERSITY 


0032055943 


^m 


X>  ^3^-3S' 


l~/s- 


NEH 

APR  o«]999 


♦■''^.:«...., 


^  ■ 


r\ 


END  OF 
TITLE 


